问题已解决
通過遞延所得稅倒推差異,差異*所得稅稅率=遞延所得稅負(fù)債的余額,答案解析怎么就等于發(fā)生額
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您好!老師正在看題目
2024 06/24 19:46
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丁小丁老師 
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2024 06/24 20:02
您好!這個題目答案中25%之前算的就是當(dāng)期發(fā)生額
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2024 06/25 18:32
資產(chǎn)賬面價值-計稅基礎(chǔ)=差異余額 差異余額*稅率=遞延所得稅資產(chǎn)或負(fù)債的期末余額,怎么這道題差異余額*稅率=發(fā)生額,是我哪里誤解了嗎?請老師指明
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丁小丁老師 
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2024 06/28 16:08
您好?。?0-25)/25%這個算的就是差異的發(fā)生額,所以整個公式里面,從利潤總額出發(fā)算出來的在*25%之前的公式算的是應(yīng)納稅所得額,應(yīng)納稅所得額乘以25%就是所得稅了。
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