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案例一,A公司(执行新会计准则)2×11年年报在2月下旬编讫(利润总额250万元),2×12年3月16日,收到法院送达的民事调解书,规定A公司在调解书送达后10天内向原告B公司支付赔偿款60万元,3月26日,A公司向B公司以汇票汇款60万元结案,A公司据此对已编年报进行了调整,并于2×12年5月25日经董事会批准报出。此前,2×11年度企业所得税汇算清缴于2×12年4月25日申报并经主管税务机关审核受理。另外,在2×11年年终,A公司已就与B公司违约纠纷一案作出安排,决算时已提取预计负债50万元,并按准则规定确认递延所得税资产(该公司正常所得税率为25%)。试作A公司3月份账务调整、报表调整和上年度所得税汇算清缴的相关处理。(一)简单分析
Case 1, Company A (Implementation of New Accounting Standards) The 2 × 11 annual report was compiled in late February (with a total profit of 2.5 million yuan). On March 16, 2006, it received a civil mediation letter sent by the court to stipulate Company A paid the compensation of RMB 600,000 to Plaintiff Company B within 10 days after the receipt of the Mediation Letter. On March 26, Company A closed B Company with a draft of RMB 600,000 through draft, and Company A adjusted the annual report accordingly , And was approved by the board of directors on May 25, Earlier, 2 × 11 annual corporate income tax settlement payment on April 25, 2 × 12 and submitted for examination and approval by the competent tax authorities. In addition, at the end of 2 × 11 years, Company A has arranged a case of a breach of contract with Company B, and at the time of closing, it has withdrawn its estimated liability of RMB 500,000 and recognized the deferred tax assets according to the standards (the normal income tax rate of the Company is 25 %). Trial A Company March accounting adjustments, statements of adjustment and income tax final settlement of the relevant handling. (A) a simple analysis