问题已解决
老師,這里的所得稅計算為什么是900-60
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學(xué)員你好,900是賬面價值與公允價值的差額,2400-2400/10*2.5=1800,2700-1800=900,交易時未實現(xiàn)利潤為900,剩余可使用年限7.5,說明900/7.5=120,說明以后每年折舊實現(xiàn)120的利潤,而半年折舊60,在2019年實現(xiàn)半年利潤,900-60是年末未實現(xiàn)利潤
2021 06/16 05:47
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2021 06/16 07:52
這個60是會計基礎(chǔ)60,計稅基礎(chǔ)是0嗎?
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2021 06/16 08:58
這個不涉及遞延所得稅
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2021 06/16 09:48
這個是涉及當(dāng)期的?
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2021 06/16 09:49
老師,我想問下,這個存貨第二年假設(shè)都賣了,是換未分配利潤-年初還是營業(yè)成本?我分不清
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2021 06/16 09:50
如果上年的全部賣出去了,是換成未分配利潤-年初,如果上年未賣出去的,下年賣出去了?是換成營業(yè)成本項目嗎?
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2021 06/16 09:51
還有這個為什么是扣除100
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2021 06/16 09:58
學(xué)員你好,新的問題麻煩重新發(fā)起,老師有答題數(shù)量的考核,謝謝你的配合
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