问题已解决
第6小題,期初存貨出售了50%,怎么就成了遞延所得稅資產(chǎn)?
FAILED
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您好,出售是遞延所得稅資產(chǎn)轉(zhuǎn)回,因為遞延所得稅資產(chǎn)的轉(zhuǎn)回是因為實際確認遞延所得稅資產(chǎn)時的暫時性差異在本期消失了,也就是暫時性差異的轉(zhuǎn)回,貸:遞延所得稅資產(chǎn)20*50%,借方就是所得稅費用
2023 08/27 19:40
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2023 08/28 16:52
為甚么要用20
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2023 08/28 17:05
您好,我寫的是20乘50%,出售了一半,就轉(zhuǎn)回來一半
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