问题已解决
老師,麻煩幫忙看一下,這個題為什么每年的折舊和攤銷額不用計算,而只算折舊抵稅和攤銷抵稅呢?后邊黃色的例題里邊就算的折舊和攤銷?。窟@里我看不明白。謝謝
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您好!營業(yè)現(xiàn)金流量=營業(yè)收入-付現(xiàn)成本-所得稅=稅后營業(yè)利潤+非付現(xiàn)成本=稅后收入-稅后付現(xiàn)成本+非付現(xiàn)成本抵稅=收入×(1-所得稅稅率)-付現(xiàn)成本×(1-所得稅稅率)+非付現(xiàn)成本×所得稅稅率。
后面例題計算折舊也是為了算折舊抵稅的
2022 03/15 18:06
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2022 03/15 18:13
哦,這題用的是第三個公式分算法對嗎?如果用第二個公式的話,就需要把折舊和攤銷看成非付現(xiàn)成本,是這樣嗎?
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2022 03/15 18:19
您好!可以這么理解的哦
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2022 03/15 18:25
好的,謝謝啦
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2022 03/15 18:34
不客氣的,滿意的話給個好評哈
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