选项A,一般情况下资产的计税基础小于账面价值时产生应纳税暂时性差异,需要确认递延

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问题 选项A,一般情况下资产的计税基础小于账面价值时产生应纳税暂时性差异,需要确认递延所得税负债;选项C,期末因税率变动对递延所得税资产的调整一般情况下应计入所得税费用,但与直接计入所有者权益的交易或事项相关的递延所得税资产或递延所得税负债计入所有者权益。

选项

答案

解析 (1)A公司取得甲公司股票不打算近期出售,应作为可供出售金融资产核算;A公司取得乙公司股票准备近期出售,应作为交易性金融资产核算。
(2)A公司的相关会计分录为:
借:固定资产清理 150
累计折旧 120
固定资产减值准备 30
贷:固定资产 300
借:可供出售金融资产—成本 260
交易性金融资产—成本 368.5
贷:银行存款 82.5
主营业务收入 300
应交税费—应交增值税(销项税额)51
固定资产清理 150
营业外收入 45
借:营业税金及附加 (300×10%)30
贷:应交税费—应交消费税 30
借:主营业务成本 180
贷:库存商品 180
(3)处置甲公司投资对损益的影响=240-(150+50)=40(万元)
处置乙公司投资对损益的影响=55×6.70-(200+80)+80=168.5(万元)
因此,该非货币性资产交换对B公司损益的影响=40+168.5=208.5(万元)。
【Answer】
(1)As A Company does not intend to sell shares of Jia Company in the near future,the shares should be recognized as available for sale financial assets;A Company intends to sell shares of Yi Company,the shares should be recognized as tradable financial assets.
(2)The relevant accounting entries are:
Dr:Disposal of fixed assets 150
Accumulated depreciation 120
Impairment provision of fixed assets  30
Cr:fixed assets 300
Dr:Available for sale financial assets-cost 260
Tradable financial assets-cost 368.5
Cr:Cash at bank 82.5
Main business revenue 300
Tax and dues payable-VAT payable(Output VAT) 51
Disposal of fixed assets 150
Non-business income 45
Dr:Business tax and surcharges (300×10%)30
Cr:Tax and dues payable-consumption tax payable 30
Dr:Main business cost 180
Cr:Finished goods 180
(3)The effect of disposing investment in Jia Company on profit or loss=240-(150+50)=40(ten thousand Yuan)
The effect of disposing investment in Yi Company on profit or loss=55×6.70-(200+80)+80=168.5(ten thousand Yuan)
So,the effect of the non-currency asset exchange on profit or loss of B Company=40+168.5=208.5(ten thousand Yuan).
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