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【简答题】
甲公司于2009年12月底购入一台机器设备,成本为30万元,预计使用年限为4年,预计净残值为0.税法允许采用年数总和法计提折旧,会计采用直线法计提折旧。甲公司适用的所得税税率为25% 要求:(1)请计算该设备2010—2013年每年年末该固定资产的账面价值、计税基础、暂时性差异及递延所得税的金额。 (2)编制会计分录
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