问题已解决
用有长江公司表决权30%,采用权益法,实现净利润2000.期末其他综合收益增加1000。价值各项资产和负债的公允价值等于账面价值。老师,这个算递延所得税负债=3000*30*25%。为啥这么算啊
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您好,期末长期股权投资账面价值增加3000*30%,1账面价值与计税基础之间差异是3000*30%*25%
2023 10/06 10:56
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2023 10/06 11:02
我知道答案啊
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2023 10/06 11:03
老师,怎么知道是递延所得税负债的啊
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2023 10/06 11:05
因为账面价值比计税基础多3000*30%,所以是递延所得税负债
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2023 10/06 11:11
我就是搞不清哪个比那个多,计税基础怎么看的啊这个地方
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2023 10/06 11:12
公允等于账面这句话吗
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2023 10/06 11:14
您好,计税基础就是初始投资成本,题目账面是初始投资成本+公允价值变动