稅法之帳外調整.... - 會計
By Mary
at 2009-11-08T00:37
at 2009-11-08T00:37
Table of Contents
問題:
若調整後試算表上列示數字:
備抵呆帳 貸餘:750
呆帳 借餘:450
機器設備 借餘:36,000
累計折舊--機器設備 貸餘:3,800
當年度損益表之"稅前淨利"為:106,850
~~~~~~~~~~~~~~~~~~~~~~~~~~~
然而,
呆帳若按稅法提列,應提列金額為 700
折舊若按稅法提列,應提列金額為3,600
請問依稅法做帳外調整,所得稅費用應該是多少呢?
(解答是:16,775,但是我覺得很怪....)
先謝謝大家了.....
--
若調整後試算表上列示數字:
備抵呆帳 貸餘:750
呆帳 借餘:450
機器設備 借餘:36,000
累計折舊--機器設備 貸餘:3,800
當年度損益表之"稅前淨利"為:106,850
~~~~~~~~~~~~~~~~~~~~~~~~~~~
然而,
呆帳若按稅法提列,應提列金額為 700
折舊若按稅法提列,應提列金額為3,600
請問依稅法做帳外調整,所得稅費用應該是多少呢?
(解答是:16,775,但是我覺得很怪....)
先謝謝大家了.....
--
Tags:
會計
All Comments
By Agatha
at 2009-11-10T11:59
at 2009-11-10T11:59
By Hazel
at 2009-11-14T15:00
at 2009-11-14T15:00
By Tracy
at 2009-11-16T20:25
at 2009-11-16T20:25
By Oscar
at 2009-11-18T09:10
at 2009-11-18T09:10
By Oscar
at 2009-11-20T03:17
at 2009-11-20T03:17
By Kelly
at 2009-11-21T18:19
at 2009-11-21T18:19
Related Posts
稅務法規
By Victoria
at 2009-11-07T22:53
at 2009-11-07T22:53
待出售資產
By Susan
at 2009-11-07T17:32
at 2009-11-07T17:32
應付公司債折價問題
By Hedy
at 2009-11-07T08:23
at 2009-11-07T08:23
一題關於資本預算
By Sierra Rose
at 2009-11-06T23:36
at 2009-11-06T23:36
計算內部報酬率-插補法
By Frederic
at 2009-11-06T23:14
at 2009-11-06T23:14