问题已解决
某企業(yè)2x18年度實現(xiàn)的利潤總額為1000萬元,其中包括本年收到的國債利息收入100萬元。該企業(yè)適用的所得稅稅率為25%。~ 該企業(yè)當年按稅法核定的全年計稅工資為400萬元,全年實發(fā)工資為360萬元,當年的營業(yè)外支出中,有20萬元為稅收滯納金支出。" 除上述內(nèi)容外,該企業(yè)再無其他納稅調(diào)整事項。 要求: (1)計算該企業(yè)2x18年度的應(yīng)納稅所得額。 (2)計算該企業(yè)2x18年度的應(yīng)交所得稅金額。 (3)編制該企業(yè)應(yīng)交所得稅、結(jié)轉(zhuǎn)所得稅的會計分錄。" (4)計算該企業(yè)2x18年實現(xiàn)的凈利潤額。
FAILED
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你好需要計算做好了發(fā)給你題目
2024 04/24 20:10
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2024 04/24 20:14
好的,謝謝老師
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暖暖老師 
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2024 04/24 20:27
1)計算該企業(yè)2x18年度的應(yīng)納稅所得額。
1000-100+20=920
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暖暖老師 
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2024 04/24 20:28
2)計算該企業(yè)2x18年度的應(yīng)交所得稅金額
920*25%=230
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暖暖老師 
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2024 04/24 20:28
3借所得稅費用230
貸應(yīng)交稅費應(yīng)交所得稅230
借本年利潤230
貸所得稅費用230
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暖暖老師 
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2024 04/24 20:29
4)計算該企業(yè)2x18年實現(xiàn)的凈利潤額
1000-230=770
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2024 04/24 21:04
好的,謝謝老師
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暖暖老師 
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2024 04/24 21:18
不客氣祝你工作順利
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