题目内容

关于所得税的核算，正确的处理方法有（)。A．所得税费用=税前会计利润×所得税税率B．与直接计入所有关于所得税的核算，正确的处理方法有()。

A. 所得税费用=税前会计利润×所得税税率
B. 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入盈余公积
C. 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入资本公积(其他资本公积)
D. 因企业合并产生的应纳税暂时性差异或可抵扣暂时性差异的影响，在确认递延所得税负债或递延所得税资产的同时，相关的递延所得税费用(或收益)，一般应调整在合并中应予确认的商誉
E. 递延所得税负债应以相关应纳税暂时性差异转回期间按照税法规定适用的所得税税率计量

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