2023遞延所得稅資產,,,,,,,,,,,,,,,,

項目,期初余額,審計調整前期末余額,,期末（審定）,,,,審計調整后期末余額7=5*6,審計調整8=7-2,遞延所得稅費用9=1-7,備注,,,,,

,,,,賬面價值3,計稅基礎4,可抵扣暫時性差異5=4-3,稅率6,,,,,,,,,

應收賬款壞賬準備,"5,179.22","185,724.60",,,"654,480.58","654,480.58",15%,"98,172.09","-87,552.51","-92,992.87",,"619,952.45","180,545.38",,,

其他應收款壞賬準備,"346,327.53","67,090.44",,,"437,139.61","437,139.61",15%,"65,570.94","-1,519.50","280,756.59",,"-1,871,710.59","-279,237.09",,,

存貨跌價準備,"19,544,833.70","1,361,119.77",,,"20,065,730.63","20,065,730.63",15%,"3,009,859.59","1,648,739.82","16,534,974.11",,"-110,233,160.70","-18,183,713.93",,,

長期投資減值準備,,,,,,-,,-,-,-,,-,-,,,

稅前可彌補虧損,,"18,627,479.02",,,"124,693,686.11","124,693,686.11",15%,"18,704,052.92","76,573.90","-18,704,052.92",,"124,693,686.11","18,627,479.02",,,

未實現內部收益,,,,,,-,,-,-,-,,-,-,,,

遞延收益增加,"567,483.89","756,380.19",,,"5,413,417.76","5,413,417.76",15%,"812,012.66","55,632.47","-244,528.77",,"1,630,191.83","188,896.30",,,

被套期項目公允價值變動,,"3,280,749.03",,,"11,862,696.68","11,862,696.68",15%,"1,779,404.50","-1,501,344.53","-1,779,404.50",,"11,862,696.68","3,280,749.03",,,

投資性房地產公允價值變動,,,,,,-,,-,-,-,,-,-,,,

租賃負債,,,,,"285,895.89","285,895.89",15%,"42,884.38","42,884.38","-42,884.38",,"285,895.89",-,,,

購入攤銷年限小于稅法規定的資產,,,,,,-,,-,-,-,,-,-,,,

應收票據壞賬,"23,958.90","407,162.66",,,"2,693,248.34","2,693,248.34",15%,"403,987.25","-3,175.41","-380,028.35",,"2,533,522.34","383,203.76",,,"24,915,944.33"

非流動金融資產公允價值變動,,,,,,-,,-,-,-,,-,,,,

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2023遞延所得稅負債,,-,,,,,,,,,,,,,,

項目,期初余額,審計調整前期末余額,,期末（審定）,,,,審計調整后期末余額7=5*6,審計調整8=7-2,遞延所得稅費用9=1-7,備注,,,,,

,,,,賬面價值3,計稅基礎4,應納稅暫時性差異5=4-3,稅率6,,,,,,,,,

加速折舊,"5,139,719.28","4,992,674.28",,,"30,731,290.15","30,731,290.15",15%,"4,609,693.52","-382,980.76","530,025.76",,"-3,533,505.05",,,,

使用權資產,,,,,"419,786.11","419,786.11",15%,"62,967.92","62,967.92",,,"419,786.11",,,,

合計,"20,487,783.24","24,685,705.71",,-,"166,106,295.60","166,106,295.60",,"24,915,944.33","-89,774.22","-3,898,135.33",,,,,,

三、審計說明：,"20,487,783.24",,,,,,,,,,,,,,,

,根據測算，調整本期遞延所得稅資產：,,,,,,,,,,,,,,,

,借：,遞延所得稅資產,,,"230,238.62",,,,,,,,,,,

,貸：,遞延所得稅負債,,,,"-320,012.84",,,,,,,,,,

,貸：,所得稅費用,,,"-550,251.46",,,,,,,,,,,

四、審計結論：,,,,,,,,,,,,,,,,

經審計后，可以確認。,,,,,,,,,,,,,,,,

2021遞延所得稅資產,,,,,,,,,,,,,,,,

項目,期初余額1,審計調整前期末余額2,,期末（審定）,,,,,,遞延所得稅費用9=1-7,備注,,,,,

,,,,賬面價值3,計稅基礎4,可抵扣暫時性差異5=4-3,稅率6,,,,,,,,,

應收賬款壞賬準備,,-,,,-,-,15%,,,-,,,,,,

其他應收款壞賬準備,,"32,526,865.50",,,"30,736,056.06","30,736,056.06",15%,,,-,,,,,,

存貨跌價準備,,,,,"22,068,028.86","22,068,028.86",15%,,,-,,,,,,

長期投資減值準備,,,,,,-,,,,-,,,,,,

存貨跌價準備,,,,,,-,,,,-,,,,,,

稅前可彌補虧損,,,,,,-,,,,-,,,,,,

未實現內部收益,,,,,,-,,,,-,,,,,,

可供出售金融資產公允價值變動,,,,,,-,,,,-,,,,,,

交易性金融資產公允價值變動,,,,,,-,,,,-,,,,,,

投資性房地產公允價值變動,,,,,,-,,,,-,,,,,,

融資租賃形成,,,,,,-,,,,-,,,,,,

購入攤銷年限小于稅法規定的資產,,,,,,-,,,,-,,,,,,

應計匯差,,,,,,-,,,,-,,,,,,

非流動金融資產公允價值變動,,,,,,-,,,,-,,,,,,

計提而未支付的職工教育經費和工會經費,-,"32,078.36",,,,-,,,,-,,,,,,

合計,-,"32,558,943.86",,-,"52,804,084.92","52,804,084.92",,,,-,,,,,,

三、審計說明：,"-2,144,162.53","32,558,943.86",,,,,,,,,,,,,,

根據測算，調整本期遞延所得稅資產：,,,,,,,,,,,,,,,,

借：,遞延所得稅資產,,,-,,,,,,,,,,,,

貸：,所得稅費用,,,,-,,,,,,,,,,,

四、審計結論：,,,,,,,,,,,,,,,,

經審計后，可以確認。,,,,,,,,,,,,,,,,

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