问题已解决
老師,請問下12月份我們購買了一臺車可以直接計入成本,企業(yè)所得稅稅前扣除嗎?
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同學(xué)您好,不可以,一般要次月才可以折舊的
2023 12/20 12:50
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2023 12/20 12:52
要是11月份購買的車就可以一次性計入當(dāng)年成本嗎?賬上也不計入固定資產(chǎn)科目了嗎
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易 老師 
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2023 12/20 12:54
同學(xué)您好,是的沒錯, 是這樣的
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2023 12/20 12:56
老師,那現(xiàn)在是不是只要固定資產(chǎn)不超過500萬的都可以直接做賬計入成本或者在賬上購入次月一次性計提折舊嗎
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2023 12/20 12:57
同學(xué)您好,稅法是有這個優(yōu)惠,會計上是沒有一次性計提折舊的同學(xué)您好,舉例說明 ,如固定資100萬,5年攤完一年20,則當(dāng)年調(diào)減80,以后每年調(diào)增20,差異就是0
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2023 12/20 13:02
老師,可以幫寫下差異分錄嗎?
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2023 12/20 13:05
同學(xué)您好,這種情況 ,不需要進(jìn)行單獨的賬務(wù)處理的,是調(diào)納稅申報表的
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2023 12/20 13:07
哦,那賬上要做遞延所得稅處理嗎?
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2023 12/20 13:08
同學(xué)您好,上市央企 公司才要,一般企業(yè)不用這樣處理
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2023 12/20 13:08
老師還有個問題就是購車合同是11月,然后發(fā)票開12月的,這樣11月可以入固定資產(chǎn)嗎?然后今年可以所得稅睡前扣除嗎?
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易 老師 
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2023 12/20 13:13
同學(xué)您好,你好,可以的, 沒問題
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