For example, enterprises regularly check the principal of entrusted loans and measure them according to the lower of the principal of entrusted loans and the recoverable amount. If the recoverable amount is lower than the principal of the entrusted loan, provision for impairment shall be made.
Question 2: What is the lower number? Refers to the undistributed profit and the income realized by undistributed profit, which is lower, and which value is taken.
Question 3: 3
Question 4: What does the higher principle mean? "Who" means "Who", which means who is taller.
Question 5: Business entertainment expenses shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. For example, the income is 6.5438+million, and the actual hospitality is 6.5438+million.
1000 * 0.5% = 50,000
10 * 60% = 60,000
If the pre-tax deduction is small, you can only deduct 50 thousand ingots.
The income is 6,543,800,000 yuan, and the actual entertainment expense is 60,000 yuan.
1000 * 0.5% = 50,000
6 * 60% = 36,000
Only 36 thousand can be deducted before tax
Question 6: Which is bigger, China's gross domestic product or gross national product? Why is GNP (Gross Domestic Product)-Gross National Product (GNP)-GNP (only assets with China nationality can be counted) the sum of the value of products and services newly produced by all citizens of a country (or region) in a certain period of time? Gross national product is accounted for according to national principles. As long as the residents of their own country (or region) live in their own country (or region) or not, the newly created added value of their production and business activities should be counted. For example, China residents' income from labor export abroad should be calculated by GNP. GDP refers to all the final results of production and operation activities of all permanent units in a country (or region) in a certain period of time. According to the principle of land accounting, GDP is the final result of production and operation. For example, the added value created by foreign-funded enterprises in China should be included in GDP. The relationship between GNP and GDP is that GNP equals GDP plus income from domestic capital and foreign services minus income from foreign capital and services invested in China. Take 200 1 as an example. In that year, China's GDP was 9,593.3 billion yuan and its GNP was 9,434.6 billion yuan, and the difference between them was158.7 billion yuan. That is to say, in 200 1 year, the sum of new foreign investment and new employment in China was more than the sum of foreign investment and foreign labor export in China158.7 billion. Since 1985, with the approval of the State Council, China has established a national economic accounting system, and officially adopted GDP to calculate the results of national economic operation. At present, we adopt the method of the United Nations System of National Economic Accounting (SNA) 1993, and the method system formulated by the National Bureau of Statistics, and the statistical bureaus at all levels calculate their respective GDP. At present, GDP is generally used as the total economic output.
Question 7: How to express it by excel formula? = min（a 1 * 0.6，a2*0.05）
A2 operating income cell
That's it.
Question 8: What does it mean to measure the lower net realizable value? The method of lower net realizable value refers to the method of pricing the ending inventory according to the lower of cost and net realizable value. That is, when the cost is lower than the net realizable value, the ending inventory is priced at cost; When the net realizable value is lower than the cost, the ending inventory is priced at the net realizable value.