1. Assuming that the bad debt reserve is 100 yuan, the asset side should first reduce 100 yuan;
2. There is an asset impairment loss (expense) of RMB 65,438+000 in the income statement, but! The impact on net profit is only in 75 yuan, mainly because the expenses incurred can be deducted (income tax expenses), assuming the tax rate is 25%;
3. However, because this part is to realize the profit and loss, the tax payable (income tax payable, the money paid to the tax bureau) will not decrease, so the deferred income tax assets of 25 yuan are generated, so the increase or decrease of assets is equivalent to reducing the 75 yuan;
As I said just now, the net profit actually decreased by 75 yuan, so the retained earnings also decreased by 75 yuan, so the balance sheet is still flat.
5. Because the above items are all non-cash subjects, they have no direct impact on the cash flow statement. However, when the net profit is adjusted to cash flow from operating activities, it is necessary to increase the asset impairment loss by 65,438+000 yuan, minus the increase of deferred income tax assets in 25 yuan, so the 75 yuan is increased.
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