问题已解决
递延所得税负债怎么分析各选项57
![](https://img.cdeledu.com/FAQ/2023/0405/b1a5f981a9aa789d-0_chg.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
B 属于预计负债 可抵扣差异
2023 03/31 19:15
![](http://img.cdeledu.com/FAQ/2023/0405/b1a5f981a9aa789d-0_chg.jpg)
不会做别瞎说 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 19:15
老师您能不能认真点哈哈,未来发生并支付,我都知道这个肯定不是
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
王逸老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 19:17
C属于永久性差异 排除
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
王逸老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 19:20
选项D 会计与税法在收入确认时点不同 会计当期确认收入当期不交税 实际收到才缴税 也就是应纳税差异
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
王逸老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 19:20
应确认递延所得税负债
![](http://img.cdeledu.com/FAQ/2023/0405/b1a5f981a9aa789d-0_chg.jpg)
不会做别瞎说 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 19:21
选第四个吗?那A呢
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
王逸老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 19:23
A属于预收款 个人感觉不涉及
![](http://img.cdeledu.com/FAQ/2023/0405/b1a5f981a9aa789d-0_chg.jpg)
不会做别瞎说 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/31 19:31
认购期内确认收入了呀
![](https://pic1.acc5.cn/016/64/23/29_avatar_middle.jpg?t=1714464472)
王逸老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/31 19:52
预收认购款不是等实际发时确认收入吗