所得稅會計 折舊問題 - 會計
By Sierra Rose
at 2012-12-11T14:19
at 2012-12-11T14:19
Table of Contents
各位版版好
最近讀到所得稅會計 折舊的這個地方
看過郝強老師的 是分別認列DTA和DTL
而林惠真老師則是全部都認列為DTL(假設課稅用年數合計法 帳上用直線法)
學校老師也是教全部列為DTL(用K老師的)
有去問過老師,老師的想法是
既然是同一個資產,沒有又少繳稅又多繳稅的
如果是要考研究所的話 哪種作法較為大宗?
感謝回答
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會計
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By Robert
at 2012-12-11T16:25
at 2012-12-11T16:25
By Catherine
at 2012-12-13T00:55
at 2012-12-13T00:55
By Carol
at 2012-12-16T16:49
at 2012-12-16T16:49
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