计提减值准备对利润和所得税的影响

The Influence of Drawing Decrement Provisions on the Profit and Income Tax

通过具体分析计算,论述了计提坏账准备、长期投资减值准备、存货跌价准备、短期投资跌价准备、委托贷款、固定资产减值准备、无形资产减值准备、在建工程减值准备对利润和所得税的影响。

Through the concrete analysis and calculation,this paper discusses on t he influence of drawing bad debts provision,long -term investment decrement provision,inventory falli ng price provision,short -term inve stment falling price provision,trust lending,fix ed assets decrement provision,invisible assets decrement provision an d uncompleted construction decrement provision.