某集團公司會計核算規范手冊145p(編輯修改稿)

　

【文章內容簡介】 ............................................................................................................. 107 差旅費 .................................................................................................................... 107 租賃費 .................................................................................................................... 108 會務 費 .................................................................................................................... 109 業務招待費 ............................................................................................................ 109 董事會費 ............................................................................................................ 110 訴訟費 ................................................................................................................ 110 咨詢費 ................................................................................................................ 110 聘請中介機構費 ................................................................................................ 111 注冊會計師審計費 ............................................................................................ 111 小車費 ................................................................................................................ 111 修理費 ................................................................................................................ 112 財產保險費 ........................................................................................................ 112 環境保護費 ........................................................................................................ 113 房產稅 ................................................................................................................ 113 印花稅 ................................................................................................................ 113 車船使用稅 ........................................................................................................ 114 土地使用稅 ........................................................................................................ 114 行政事業性收費 ................................................................................................ 114 社會保險費 ........................................................................................................ 115 住房公積金 ........................................................................................................ 115 工會經費 ............................................................................................................ 116 職工教育經費 .................................................................................................... 116 公共關系費 ........................................................................................................ 117 技術轉讓費 ........................................................................................................ 117 上級管理費 ........................................................................................................ 118 開辦費攤銷 ........................................................................................................ 118 低值易耗品攤銷 ................................................................................................ 118 無形資產及其他資產攤銷 ................................................................................ 119 研究開發費 ........................................................................................................ 119 存貨盤虧盤盈 .................................................................................................... 120 取暖費 ................................................................................................................ 121 其他管理費用 .................................................................................................... 122 財務費用 ....................................................................................................................... 122 利息支出 ................................................................................................................ 122 利息收入 ................................................................................................................ 122 匯兌損失 ................................................................................................................ 122 匯兌收益 ................................................................................................................ 122 金融機構手續費 .................................................................................................... 122 現金折扣 ................................................................................................................ 124 7 所得稅 .................................................................................................................................. 124 所得稅會計的一般程序 ............................................................................................... 125 所得稅費用計算公式 ................................................................................................... 126 計稅基礎 ....................................................................................................................... 126 資產的計稅基礎 .................................................................................................... 126 負債的計稅基礎 .................................................................................................... 127 暫時性差異 ................................................................................................................... 129 應納稅暫時性差異 ................................................................................................ 129 可抵扣暫時性差異 ................................................................................................ 130 遞延所得稅確認和計量 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