问题已解决
這個(gè)題的計(jì)算原理是啥?
FAILED
FAILED
FAILED
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同學(xué)你好,你問(wèn)的是所得稅費(fèi)用那道題嗎?
2023 09/04 14:43
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2023 09/04 14:46
是,第一張和第二張圖片也不會(huì),但屬于另外一個(gè)題,這里說(shuō)的是第三張圖片
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2023 09/04 14:50
同學(xué)你好,所得稅費(fèi)用就是480呢,本期應(yīng)納稅額是500,遞延所得稅資產(chǎn)20,其他債權(quán)投資公允價(jià)值變動(dòng)確認(rèn)的遞延所得稅是計(jì)入其他綜合收益的,不影響所得稅費(fèi)用
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2023 09/04 17:08
那這個(gè)交易性金融資產(chǎn)公允價(jià)值變動(dòng)引起的遞延所得稅資產(chǎn)是計(jì)入哪里呢?
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2023 09/04 17:10
交易性金融資產(chǎn)公允價(jià)值變動(dòng)確認(rèn)的遞延所得稅資產(chǎn)/負(fù)債計(jì)入所得稅費(fèi)用
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2023 09/04 17:22
那為何是-20,不是+20呢?
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2023 09/04 17:32
因?yàn)檫f延所得稅資產(chǎn)時(shí)接:遞延所得稅資產(chǎn) 貸:所得稅費(fèi)用 本期應(yīng)納稅額是 借:所得稅費(fèi)用 貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅
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2023 09/04 17:32
借方-貸方就是在資產(chǎn)負(fù)債表列示的金額啦
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