问题已解决
你好,企业取得政府补助10万元,当期收到5万,剩余5万以后支付,当期确认递延收益为10万还是5万?
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你好,当期确认5万,以实际收到为准
2023 10/25 15:19
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2023 10/25 15:23
剩余5万还不确定什么时候收到,当期只确认5万,固定资产从下月开始折旧,递延收益也是从下月开始摊销,如果5万的递延收益已经摊销完了还没有收到下一笔补助,这样合适吗?
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2023 10/25 15:26
以后什么时候收到就按剩余年限摊
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2023 10/25 15:29
固定资产要连续折旧,递延收益可以不连续摊销吗?
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2023 10/25 15:30
是收到以后连续摊销就是
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2023 10/25 15:32
申报企业所得税是收到多少一次性调减多少吗?
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2023 10/25 15:35
符合不征税的要求,就是那样子的
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2023 10/25 15:44
能不能这样做?
借:其他应收款10
贷:递延收益10
借:银行存款5
贷:其他应收款5
递延收益按应该收到的10万开始摊销?企业所得税申报也按10万调减?
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2023 10/25 15:49
不用那么处理的,款还没收到
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2023 10/25 17:58
采用净额法,如果按照实际收到的款确认递延收益的话,固定资产的成本一次性就对冲不掉了,要怎么计提折旧呢?
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2023 10/25 18:03
固定资产的折旧是按税法年限按月计提的,所得税申报才是一次性扣除
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2023 10/26 08:16
递延收益是按月摊销到其他收益,所得税申报是一次性扣除吗?这样就产生税会差异了是吧?
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2023 10/26 08:36
是的,会产生所得税差异