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投资收益= 东北服装公司为服装制造业企业,其经营范围是男装、女装的生产和销售。 2017 年度损益类相关科目业务如下: 1. 当月实现销售收入 1 000 万元,对应成本为 800 万元; 2. 出租 固定资产处 ,房租收入 50 万元,累计折旧 10 万元; 3. 税金及附加为 5 万元; 4. 销售费用累计发生额为 30 万元; 5. 管理费用累计发生额为 50 万元(包含研发费用 20 万元); 6. 财务费用 累计发生额 12 万,利息费用 10 万元、利息收入 1 万元 、手续费 1 万元 ; 7. 投资收益借方累计发生额 30 万,贷方发生额 50 万 8. 因存在减值迹象,经测算后,确认存货减值且对存货计提资产减值准备 20 万元; 9. 投资交易性金融资产,上 年 底公允价值为 20 ,年底公允价值为 25 万元; 10. 由于引进了新设备,将有使用价值的旧设备出售, 损失 23 万元; 11. 税收返还款 20 万 12. 向福建省小学生夏令营捐赠服装 4 元 13. 不考虑纳税调整,所得税税率 25%
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