"Income Tax Payable" is a type of account in the current liabilities section of a company's balance sheet. This account is comprised of taxes that must be paid to the government within one year. Income tax payable is calculated according to the prevailing tax law in the company'...
income tax expense是所得税费用,属于损益类科目,current tax payable是应交税费,是负债类科目。 income tax payable 就是上面公式中的current tax expense因为payable也就是当期要交的税。 你可以这么理解,tax payable是我们欠税务局还没有交的,暂时记在资产负债表里,但是总归是要还给税务局的,还了之后就变成了...
current taxable income是最先确定的,之后可以计算current tax expense(也就是税法上今年应该交的税费),最后再确定ΔDTA/DTL 后计算会计I/S表的income tax expense 2. 一般来说,current tax expense和taxpable的金额是几乎完全相同的,因为tax payable就是主要用来记载公司应该交但暂时还没有交的税法上税费的科目(...
income tax expense是所得税费用，属于损益类科目，current tax 是应交税费，是负债类科目。如果current tax payable 有期初贷方余额，说明上年多预计了所得税，本年实际缴纳上年的时候，没有冲完，那么在预计本年所得税的时候，就可以把上年多预计的减去了。反之亦反。
A Taxespayableisdefinedasthetaxesduetothegovernmentasdeterminedbytaxableincomeandthetaxrate,whileincometaxexpenseistheamountactuallyrecognizedontheincomestatement.Deferredincometaxexpenseisdefinedasthedifferenceinincometaxexpenseandtaxespayable.Eachindividualdeferreditemisexpectedtobepaid(orrecovered)infutureyears.反馈...
aIncome tax expense represents current tax expense. The income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. 所得税费用代表当前税费用。 所得税付得...
单项选择题 The difference between income tax expense and taxes payable is a: A. A. deferred income tax expense. B. B. deferred tax liability. C. C. timing difference. 你可能感兴趣的试题 单项选择题 Which of the following strategies is least likely to be used by a hedge fund to increase...
If difference between accounting profit and taxable income is temporary, deferred tax liabilities are created when:A.financial accounting income tax expense is less than regulatory income taxes payable.B.financial accounting income tax expense is more th
reflect three aspects of the organisation,the asset,the liability and the equity.While income ...