分期收款确认收入会计与税法的差别（the difference between income accounting and tax law by installment payment）

《分期收款确认收入会计与税法的差别（the difference between income accounting and tax law by installment payment）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、分期收款确认收入会计与税法的差别（Thedifferencebetweenincomeaccountingandtaxlawbyinstallmentpayment）InstallmentsalesincomeAccountingrules:Specifictermsofthecontractoragreementsalesofgoodsneedtopostponepayment,suchasinstalmentsales,withthefinancialnatureessence(usuallymorethan3years),shallbeinaccordance

2、withthepresentvalueoftheconsiderationreceivableunderthecontractoragreementtodeterminethefairvalue.Thedifferencebetweenthepricestipulatedinthecontractoragreementanditsfairvalue,shouldbeintheperiodofthecontractoragreement,theamountofamortizationatamortizedcostofreceivablesandtherealinter

3、estratecalculation,reducingthefinancialcosts.TheprovisionsofthetaxlawTheimplementationoftheincometaxlawofthefollowingproductionbusinessregulationsofthetwenty-thirdenterprisescanberealizedoutoftheincomeofstaging:(a)thegoodssoldbyinstallments,inaccordancewiththedateofreceiptofthecontract

4、confirmationoftheimplementationofincome;[example]1January1,2007,acompanyusestheinstallmenttocompanyBalargecommoditysalescontract,excludingVATsalespriceof9millionyuan,threetimesayearinDecember31stforcharge.Ifthegoodsaresoldintheway,excludingVATsalespriceof8million100thousandyuan.Thetota

5、lcarryingvalueofthegoodsis6million.Ifdonotconsiderthevalue-addedtax.2007isthecompany'staxrateis33%,fromJanuary1,2008onwards,theapplicabletaxratechangedto25%.Accounting:2007:January1stBorrow:long-termreceivables900Loan:themainbusinessincomeof810Theunrealizedfinancingincome90Atthesametim

6、e,transfercostofmainbusiness.Borrow:mainbusinesscost600Loan:inventoryofgoods600ToDecember31stBorrow:bankdeposit300Loan:long-termreceivables300Atthesametime,theneedforamortizationofunrecognizedfinancingincome,assumingtheactualinterestratemethod,theannualamortizationamountwere350thousand

7、,300thousandand250thousandyuan,whiletheBorrow:unrealizedfinancingincome35Credit:thefinancialcostof35Longtermreceivablesbalanceof6million,theunacknowledgedfinancingincomeamountedto550thousand,thereportonthelong-termreceivablesvalueis5million450thousandyuanAccounting,incomeof810yuan,th