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老師,無形資產(chǎn)評(píng)估后高估的價(jià)值怎么入賬呀
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您好,1、將評(píng)估價(jià)值入帳時(shí):
借:相關(guān)資產(chǎn)評(píng)估增值額
貸:資本公積
貸:遞延稅款(評(píng)估增值額×所得稅稅率)
2、計(jì)提折舊、使用或攤銷,結(jié)轉(zhuǎn)計(jì)入應(yīng)納稅所得額時(shí),其應(yīng)交的所得稅:
借:遞延稅款
貸:應(yīng)交稅金--應(yīng)交所得稅.
2023 06/08 09:30
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/08 09:40
遞延所得稅款是一次性繳納還是分期繳納?
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廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 06/08 09:44
您好,按攤銷月份分期繳納的
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