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想問問老師們這兩題該怎么解答
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你好,我來做這個(gè)題目。
2023 05/30 07:33
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一休哥哥老師 
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2023 05/30 07:34
1
非同一控制下,因?yàn)榧缀鸵夜静淮嬖陉P(guān)聯(lián)方關(guān)系。
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一休哥哥老師 
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2023 05/30 07:34
2
商譽(yù)
=6000-6500*0.7=6000-4550=1450
3
借:應(yīng)付賬款350
貸:應(yīng)收賬款 350
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一休哥哥老師 
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2023 05/30 07:36
4
借:固定資產(chǎn) 300
貸:資本公積 300
借:管理費(fèi)用60
貸:固定資產(chǎn) 300/5
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一休哥哥老師 
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2023 05/30 07:36
5
借:長(zhǎng)投 (940-200)*0.7
貸:投資收益528
調(diào)整后的長(zhǎng)投=6000+528=7528
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一休哥哥老師 
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2023 05/30 07:37
6
借:股本2300
資本公積1300
盈余公積 900+100=1000
未分配利潤(rùn)2000+940-200-100=2640
商譽(yù)1450
貸:長(zhǎng)投6528
少數(shù)股東權(quán)益2172
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一休哥哥老師 
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2023 05/30 07:37
7
借:投資收益940*0.7=658
少數(shù)股東損益940*0.3=282
未分配利潤(rùn)年初2000
貸:未分配利潤(rùn)年末2640
提取盈余公積100
向所有者分配200
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一休哥哥老師 
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2023 05/30 07:44
第二大題
資料一
賬面價(jià)值大于計(jì)稅基礎(chǔ) 產(chǎn)生應(yīng)納稅暫時(shí)性差異=40
遞延所得稅負(fù)債=40*0.25=10
調(diào)減40
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一休哥哥老師 
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2023 05/30 07:45
資料二
賬面價(jià)值小于計(jì)稅基礎(chǔ) 產(chǎn)生可抵扣暫時(shí)性差異30
遞延所得稅資產(chǎn)=30*0.25=7.5
調(diào)減應(yīng)納稅所得額30
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一休哥哥老師 
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2023 05/30 07:46
資料二是調(diào)增應(yīng)納稅所得額30
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一休哥哥老師 
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2023 05/30 07:47
資料三 永久性差異 不產(chǎn)生遞延所得額
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一休哥哥老師 
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2023 05/30 07:51
應(yīng)納稅所得額=2000-40+30+80=2070
應(yīng)交所得稅=2070*0.25=517.5
借:所得稅費(fèi)用520
借:遞延所得稅資產(chǎn)7.5
貸:遞延所得稅負(fù)債10
貸:應(yīng)交稅費(fèi)-應(yīng)交所得稅517.5
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