浅析利润表债务法和资产负债表债务法课件

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1、浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法组员：汤继田组员：汤继田 雷双双雷双双 李高云李高云 王燕燕王燕燕 范潇雅范潇雅 应莉萍应莉萍 陈路燕陈路燕 谭亚谭亚浅析利润表债务法和资产负债表债务法一、利润表债务法定义：利润表债务法是对时间性差异进行跨期分摊核算的一种方法。由于会计准则和税法对收入和费用在确认时间上的不同,导致了会计利润与应税所得间产生时间性差异。会计上将时间性差异对所得税费用的影响进行单独核算,并通过“递延税款”账户体现。 浅析利润表债务法和资产负债表债务法特点:(1)以利润表为计税基础,注重损益计算的会计与税法差异。在

2、利润表债务法下,以“收入/费用”观定义收益。在计算所得税时,要逐项分析收入与费用两项要素的会计与税法差异,并将这些差异对未来所得税的影响看作是对本期所得税费用的调整。浅析利润表债务法和资产负债表债务法(2)只反映可转回时间性差异的所得税影响数。 (3)“递延税款”账户含义具有多样性。浅析利润表债务法和资产负债表债务法二、资产负债表债务法 定义：对暂时性差异进行核算的方法。 由于会计准则对资产与负债的价值认定与税法的认定存在差异,导致经济利益在本期及后期流入与流出之间会计认定和税法认定的不同,并由此产生对所得税费用影响的不同。 浅析利润表债务法和资产负债表债务法特点:(1)以资产负债表为基础,注

3、重账面价值与计税基础之差。(2)除反映时间性差异的所得税影响数外,还反映其他暂时性差异的所得税影响数。(3)“递延税款“账户含义表现为直接性。在资产负债表债务法下,不仅时间性差异对所得税的影响通过“递延税款”账户核算,其他暂时性差异也通过“递延税款”账户核算。 浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务

4、法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法 1.接受资产捐赠 2.转增资本（三）关于所有者权益的差异浅析利润表债务法和资产负债表债务法接受资产捐赠接受资产捐赠v会计上规定内资企业接受现金捐赠和非现金资产捐赠，按确认的价值直接作为资本公积入账v税法对企业接受现金捐赠是否应纳 税不甚明确，对企业接受非现金资产捐赠明确规定接受时不纳税，待接受的捐赠资产出售或清理时再按规定计算纳税，外商投资企业和外国企业所得税规定，企业接受现金和非现金资产都应按规定计算缴纳所得税。浅析利润表债务法和资产负债表债务法转增资本v会计上企业以资本公积、盈余公积和

5、未分配利润转增实收资本或股本，只需按确定的金额直接转账v而税法上对属于个人所得税征税所得的部分，还要求企业按规定计算应代扣代缴的个人所得税税额并作相应的账务处理 浅析利润表债务法和资产负债表债务法（四）关于收入的差异（四）关于收入的差异v1.收入的口径收入的口径v2.收入的确认收入的确认浅析利润表债务法和资产负债表债务法收入的口径 现行会计与税法关于收入的口径大致存在三个层面上的差别：v第一层面是一般含义上的差别v第二层面是商品销售收入或劳务服务收入上的差别v第三层面是销售额的差别浅析利润表债务法和资产负债表债务法收入的确认 会计上规定商品销售收入的确认必须同时满足四个条件 你还记得吗？ 劳务

6、收入的确认应区分当年和跨年劳务、劳务的结果能否可靠计量、劳务的成本能否补偿等情况，而税法上通常根据交易的结算方式确认应税入(纳税义务发生时间)，一般不顾及会计上的确认标准。 浅析利润表债务法和资产负债表债务法浅析利润表债务法和资产负债表债务法#s%v)y0C3F6IaLdOgSjVnYq!t*w-z1D4G8JbMeQhTkWoZr$u(x+B2E5H9KcNfRiUmXp#s&v)y0C3F7IaLdPgSjVnYq$t*w-A1D4G8JbNeQhTlWoZr%u(y+B2E6H9KcOfRjUmXp!s&v)z0C4F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#

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8、8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPhSkVnZq$7JaMePhSkWnZq$u*x-A2D5H8KbNfQiTlXo#s%v(y0B3E6I9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0

9、C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E5H9KcOfRiUmXp#s&v)z0C3F7IaLdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPgSkVnZq$t*x-A1D5G8KbNeQiTlWo#r%v(y+B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#r%v(y0B3E6I9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQ

10、iUlXo#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%vC4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgRjVmYq!t&w-z1C4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgSjVnYq!t*w-z1D4G8JbMeQhTkWoZr%u(x+B2E5H9KcNfRiUmXp#s&v)y0C3F7IaLdPgSjVnYq$t*w-A1D4G8JbNeQhTlWoZr%u(y+B2

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12、&w)z0C4F7JaMdPhSkVnZq$t*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7JaMePhSkWnZq$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3E6I9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6IaLdOgSjVmYq!t*w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9

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16、$t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B3E6H9LcOfRjUmYp!s-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp!s&v)z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPhSkVnZq$t*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7Ja

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20、z0C3F7IaMdPgSkVnYq$t*x-A1D5G8JbNeQiTlWo#r%u(y+B3E6H9LcOfRjUmYp!s&w)z0C4F7JaMdPhSkVnZq$u*x-A2D5G8KbNeQiTlXo#r%v(y+B3E6I9LcOgRjUmYp!t&w)z1C4F7JaMePhSkWnZq$u*x+A2D5H8KbNfQiUlXo#s%v(y0B3F6I9LdOgRjVmYp!t&w-z1C4G7JaMePhTkWnZr$u*x+A2E5H8KcNfQiUlXp#s%v)y0B3F6IaLdOgSjVmYq!t*w-z1D4G7JbMeQhTkWoZr$u(x+A2E5H9KcN

21、fRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQXp#s%v)y0B3F6IaLdOgSjVmYq!t*w-z1D4G7JbMePhTkWoZr$u(x+A2E5H9KcNfRiUlXp#s&v)y0C3F6IaLdPgSjVnYq!t*w-A1D4G8JbMeQhTlWoZr%u(x+B2E6H9KcOfRiUmXp#s&v)z0C3F7IaLdPgSkVnYq$t*w-A1D5G8JbNeQhTlWo#r%u(y+B2E6H9LcOfRjUmXp!s&w)z0C4F7IaMdPhSkVnZq$t*x-A2D5G8KbNeQiTlWo#r%v(y+

22、B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#s%v(y0B3E6I9LdOgRjVmYp!t&w)z1C4G7JaQiTlWo#r%v(y+B3E6H9LcOgRjUmYp!s&w)z1C4F7JaMdPhSkWnZq$u*x-A2D5H8KbNfQiTlXo#s%v(y0B3E6I9LcOgRjVmYp!t&w)z1C4G7JaMePhSkWnZr$u*x+A2D5H8KcNfQiUlXo#s%v)y0B3F6I9LdOgSjVmYq!t&w-z1D4G7JbMePhTkWnZr$u(x+A2E5H8KcNfRiUlXp#s%v)y0C3F6IaLdOgS