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老師,第五題CD怎么理解是可抵扣暫時(shí)性差異
FAILED
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C你看當(dāng)年超支了,以后年度可扣除,那可以減少以后年度的所得稅支出,凡是導(dǎo)致以后少交稅的,就是遞延所得稅資產(chǎn)
D也是一樣思路哦,虧損可以減少以后的應(yīng)納稅所得額
2021 06/12 17:34
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2021 06/12 17:48
這樣說(shuō)我明白,我做題的時(shí)候老是用賬面價(jià)值和計(jì)稅基礎(chǔ)比
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2021 06/12 18:55
我說(shuō)的這個(gè)方法更直觀,學(xué)員以后你可以試試看
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