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[随便聊聊]2012.12.20yy闲聊:阿文哥跟你聊聊CPA早起团的事情 [复制链接]

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只看该作者 15楼 发表于: 2014-05-19
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只看该作者 16楼 发表于: 2014-07-21
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只看该作者 17楼 发表于: 2014-07-29
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只看该作者 18楼 发表于: 2016-06-08
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只看该作者 19楼 发表于: 2016-09-09
A公司所得税税率为25%,A公司与B公司均为我国境内居民企业。A公司于2009年一2013年有关投资业务如下。 `SU;TN0  
  (1)A公司于2009年7月1日以银行存款5000万元支付给B公司的原股东,取得B公司30%的股权,改组后B公司的董事会由7名董事组成,其中A公司派出2名,其他股东派出5名,A公司章程规定,其财务和生产经营决策须由董事会半数以上成员表决通过。2009年7月1ElB公司可辨认净资产的公允价值为l7000万元,取得投资时被投资单位仅有一项固定资产的公允价值与账面价值不相等,除此以外,其他可辨认资产、负债的账面价值与公允价值相等。该固定资产原值为2000万元,已计提折旧2年,已计提折旧400万元,B公司预计使用年限为10年,净残值为零,按照直线法计提折旧;A公司预计该固定资产公允价值为4000万元,A公司预计剩余使用年限为8年,净残值为零,按照直线法计提折旧。双方采用的会计政策、会计期间相同,对净利润的调整不考虑所得税因素。A公司拟长期持有对B公司的投资。 w"Z >F]YZ  
  (2)2009年11月10日A公司将其成本为180万元的商品以300万元的价格出售给8公司,B公司取得商品作为管理用固定资产,预计使用年限为10年,净残值为零,按照直线法计提折旧;至2009年资产负债表日,B公司仍未对外出售该固定资产。 7eq;dNB@gq  
  (3)2009年度B公司实现净利润为3000万元,其中上半年实现的净利润为2000万元。 TLkkB09fvk  
  (4)2010年2月5日B公司董事会提出2009年分配方案,按照2009年实现净利润的10%提取盈余公积,发放现金股利400万元。 J 5\> 8I,a  
  (5)2010年3月5日B公司股东大会批准董事会提出2009年分配方案,按照2009年实现净利润的10%提取盈余公积,发放现金股利改为500万元。 h&Sl8$jVp  
  (6)2010年B公司计入其他综合收益的金额为100万元。 `q/ y|/v<  
  (7)2010年度B公司发生净亏损为600万元。 NR3IeTd  
  (8)2011年度B公司发生净亏损为l6500万元。假定A公司应收B公司的长期款项50万元,此外投资合同约定B公司发生亏损A公司需要承担的额外损失最大限额为40万元。 aRV!0?fS  
  (9)2012年度B公司实现净利润为3000万元。 .K0BK)axO  
  (10)2013年1月10日A公司出售对B公司全部投资,出售价款为4000万元。 >0m-S :lk  
  其他资料:A公司各年实现净利润为5000万元,不考虑其他纳税调整。 R52!pB0[  
  要求: j9qN!.~mM  
  (1)说明A公司长期股权投资后续计量采用的方法,并编制2009年7月1日投资时会计分录。 !K@y B)9  
  (2)编制2009年度A公司确认投资收益的会计分录。 sO*6F`eiZ  
  (3)计算2009年度A公司应交所得税、所得税费用和递延所得税的金额。 "y`?KY$[N  
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答案:  (1)A公司长期股权投资后续计量采用权益法,因为A公司对B公司具有重大影响。 _% >.t  
  借:长期股权投资-成本 (17000×30%)5100 zzxU9m~"  
    贷:银行存款            5000 LQS*/s0  
      营业外收入            100 ?^7~|?v  
  (2)调整后的净利润=lo00-(4000÷8-2000÷10)÷2-(120-120/10/12)=731(万元)或=1000-(4000÷8-1600÷8)÷2-(120-120/10/12)=731(万元) 6z( _^CY  
  借:长期股权投资-损益调整 (731×300/4)219.3 |;].~7^  
    贷:投资收益              219.3 A/.cNen  
  (3)2009年度A公司应交所得税=(5000-100-219.3)×25%=1170.18(万元) UC0 yrV  
  所得税费用=1170.18(万元)不确认递延所得税 cbIW>IbM  
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想请问一下大家!!!!!!!! (3)2009年度A公司应交所得税=(5000-100-219.3)×25%=1170.18(万元) [;b 9'7j'  
  所得税费用=1170.18(万元)不确认递延所得税    5000-100-219.3是什么意思?!!! 'R$~U?i8  
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谢谢!!!!!
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