问题已解决
這道題弄不懂,求解題過程
FAILED
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你好,請稍等,稍后給你具體解析
2024 04/04 16:24
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2024 04/04 17:24
老師,解好了嗎
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2024 04/04 17:25
你好,我解了半天,沒有一個正確答案,所以你能夠看一下標(biāo)準(zhǔn)答案,我看一下是否有印刷錯誤
我的解析如下:
會計利潤:利潤表貸方合計1450000-借方合計800000=650000
業(yè)務(wù)招待費15000,稅法規(guī)定不得超過銷售收入千分之五5/1000*1000000=5000,所以業(yè)務(wù)招待費只能稅前扣除5000,納稅調(diào)增10000;
國債利息收入免稅,納稅調(diào)減25000
公益捐贈不超過會計利潤12%*650000=78000可以全額扣除,實際8000,不用調(diào)
銀行逾期貸款罰息不得稅前扣除,調(diào)增5000
本期應(yīng)納稅所得額=650000+10000-25000+5000=640000
減去以前年度未彌補虧損14
再減去所得稅50*25%=12.5萬元
2022年可供分配金額為64-14-12.5=37.5萬元
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2024 04/04 17:34
招待費是不是得120萬x0.005呀
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2024 04/04 17:39
是的是的,我沒仔細(xì)看左邊的科目,那我重新算,謝謝
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2024 04/04 18:07
你好,我今天真是被這個題繞暈了,希望你不要差評,再算一次,仍然沒有正確答案
FAILED
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2024 04/04 19:32
謝謝老師,不會差評的
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2024 04/04 19:55
非常感謝,祝你備考順利,逢考**!
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