本文解答了关于《公允价值变动递延所得税分录》相关内容,同时关于1、公允价值变动递延所得税会计处理,2、公允价值变动产生的递延所得税资产怎么入账,3、公允价值变动损益计提递延所得税,4、公允价值 递延所得税,5、公允价值变动收益确认递延所得税负债,的相关问答本篇文章福途教育网小编也整理了进来,希望对您有帮助。
公允价值变动递延所得税分录 银行存款减少
*/
public static final String UnArrived_Deposit_Subtract = "8102030103";
/**
* 非流动资产(投资)期末余额
*/
public static final String Non_Current_Investment_Amount = "8102030104";
/**
* 公允价值变动收益
*/
public static final String Fair_Value_Change_Income = "8102030105";
/**
* 公允价值变动收益调节
*/
public static final String Fair_Value_Change_Income_Adj = "8102030106";
/**
* 证券投资期末余额
*/
public static final String Security_Investment_Amount = "8102030107";
/**
* 证券投资期末余额调节
*/
public static final String Security_Investment_Amount_Adj = "8102030108";
//非流动负债
/**
* 长期负债期末余额
*/
public static final String NonCurrent_Debt_Amount = "81060101";
/**
* 非流动负债重分类
*/
public static final String NonCurrent_Debt_Recategorize = "81060102";
//减: 所有者权益
/**
* 所有者权益期末余额
*/
public static final String Equity_Amount = "11010202";
/**
* 实收资本(股本)
*/
public static final String Paid_In_Capital = "11010204";
/**
* 资本公积
*/
public static final String Statutory_Reserves = "11010205";
/**
* 盈余公积
*/
public static final String Retained_Profits = "11010206";
/**
* 未确认投资损失
*/
public static final String Unconfirmed_Investment_Loss = "11010207";
/**
* 未分配利润
*/
public static final String Subscribed_Capital = "11010208";
/**
* 外币报表折算额
*/
public static final String Difference_In_Conversion_Balance = "11010209";
/**
* 应付公司利润 减:应付支付公司利润
*/
public static final String Relatory_Compensation_Subtract = "11010210";
/**
* 公允价值变动股份量
*/
public static final String Fair_Value_Adjustment_Shares = "11010212";
/**
* 公允价值变动损失
*/
public static final String Fair_Value_Change_Loss = "11010213";
/**
* 公允价值变动损失调节
*/
public static final String Fair_Value_Change_Loss_Adj = "11010214";
/**
* 少数股东权益
*/
public static final String Minority_Shareholders_Equity = "11010215";
/**
* 少数股东权益调节
*/
public static final String Minority_Shareholders_Equity_Adj = "11010216";
/**
* 股权调节额
*/
public static final String Equity_Adjustment_Amount = "11010217";
//流动负债 货币资金
/**
* 货币资金期末余额
*/
public static final String Money_Amount = "810603";
//所有者权益类
/**
* 长期负债违约金
*/
public static final String Long_Term_Debt_Default_Fee = "810604";
/**
* 国际结算调增额
*/
public static final String International_Settlement_Amount_Increment = "81060402";
}
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