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所得稅費用屬於什麼成本

發布時間: 2024-01-11 05:33:21

A. 所得稅費用結轉哪個科目

確認並結轉所得稅費用
借：所得稅費用
延所得稅資產(或貸方)
貸：應交稅費—應交所得稅
遞延所得稅負債(或借方)
借：本年利潤
貸：所得稅費用

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