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在企业所得税汇算工作中,不少企业的税务会计面对账面上的应收款项及其坏账准备犯了愁,如何对其进行纳税调整,笔者结合纳税审核中的实例,对该问题进行分析。【案例一】某工业企业年末科目余额表中,应收账款坏账准备期初余额165万元,本期借方发生额120万元,贷方发生额220万元,期末余额265万元。审核过程及分析:对该公司坏账准备明细账进行审核,对应账户均为资产减值损失,即本年度计提坏账准备220万元,转回坏账准备120万元。两项合计坏账准本金净支出
In the work of the enterprise income tax, many enterprises tax accounting face book accounts receivable and its bad debt preparation made a worry, how to carry out tax adjustments, the author combined with the tax audit example, the problem analysis. Case 1: In the balance sheet of the year-end of an industrial enterprise, the balance of bad debts of accounts receivable at the beginning of the period is 1.65 million yuan, the debit amount of this period is 1.2 million yuan, the credit amount is 2.2 million yuan and the closing balance is 2.65 million yuan. Audit Process and Analysis: The Company conducted a detailed examination of the bad debt provisions. The corresponding accounts were both assets impairment losses, that is, provision for bad debts of 2.2 million yuan and 1.2 million yuan. Two total bad debt book value of the net expenditure