税法上,年折旧费=$5,000,所以可以减少税法利润$5,000,所以折旧对tax expense (cur) 的影响是抵减$1,500(即-1,500=-5,000×30%) 会计上,年折旧费=$2,500,所以可以减少会计利润$2,500,若要形成匹配,则最终总共的tax expense (total) 的影响应该为抵减$750(即-750=-2,500×30%)。但仅仅考虑tax e...
推理过程中,并没有考虑利润表法下,“为了使会计利润和tax expense(total)进行匹配”的逻辑,但最后的结论是殊途同归的。 二、资产的税基 从PPE的例子看来,似乎“资产负债表法”也没有多深奥?这样的思考模式能否“放之四海而皆准”?在分析其他典型科目前,我们要再次明确税基的定义。 IAS 12中,税基的定义是:The ...
This will be recorded by crediting (increasing) a deferred tax liability in the Statement of Financial Position and debiting (increasing) the tax expense in the Statement of Profit or Loss. By the end of year 2, the entity has a taxable temporary difference of $400, ie the ...
Therefore, in the future, the tax payable will be 25% x $260 = $65. The deferred tax liability now needs to be reduced from $100 to $65 and so is debited (a decrease) by $35. Consequently, there is now a credit (a decrease) to the income tax expe...
网络递延税款费用 网络释义 1. 递延税款费用 ... Deferred tax consequences 递延税款结果Deferred tax expense递延税款费用Deferred tax liabilities: 递延税项负债: ... www.dioenglish.com|基于5个网页
本题计算的是第6年（也就是最后一年）的income tax expense，由于前面几年都是税法上要求公司交的税...
Tax expense is used to record any increases or decreases in valuation allowances in the following period. The same can be said of any of the other categories listed above. Do Deferred Tax Assets Carry Forward? Yes, they do. As of the beginning of 2018, taxpayers have been able to carry...
Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2): 491-521.Phillips, J., Pincus, M., Rego, S., 2003. Earnings management: new evidence based on the deferred tax expenses. The Accounting Review 78 (2), 491-522....
Deferred income tax expense resulting from temporary differences related to depreciation of plant assets should be presented in a statement of cash flows (using indirect approach for operating activities) as a (n) A. Addition to net income. B. Deduction from net income. C. Financing activity. ...
F7 Part C Ch20 Investment in Subsidiary里面计算consideration 的时候为什么deferred consideration是一笔负债呢。因为我记得预提和待摊里面学的defered expense应该是一笔资产?所以这里有点晕了。以及defered tax也是长期负债 网校学员mum**在学习ACCA特许公认会计师 F+P 段全科【签约班】时提出了此问题,已有2人...