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。
1.所得税费用（income tax expense），所得税费用是指企业为取得会计税前利润应交纳的所得税。 3.current tax 应该是指流动资产(current asset)产生的递延所得税资产(deferred tax asset)，比如递延工资产生的递延所得税资产。 4.此外还有non-current tax asset,是指非流动资产产生的递延所得税资...
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。 00分享举报您可能感兴趣的内容广告 2021全国有害...
百度试题 题目4-7 income tax expense A.实缴企业所得税 B.企业所得税费用 C.可供出售资产相关知识点: 试题来源: 解析 B income tax expense:“企业所得税费用”。按照会计准则编制的 EBT 下面列式的企业所得税费用
1)income tax expense所得税费用 英文短句/例句 1.Income tax: indicating the income tax expenses payable in the current period.九所得税:指本期应负担之所得税费用。 2.income tax expense (or benefit)所得税费用(或利益) 3.Corporations pay income tax and must account for the income tax expense ...
income tax expense 释义 所得税费用 实用场景例句 全部 Corporations pay income tax and must account for theincome tax expenseand income tax payable. 公司必须交纳所得税,核算所得税费用和应缴所得税. 互联网
income tax expense是公司财报上记录的实际交的税, tax payable是税务局认为该交的税, DTL是公司财报上认为不交但是税务局要求交的税(欠税务局的钱), DTA是公司财报上认为要交但是税务局不要求交的税(税务局欠公司的钱)。 所以,我在理解公式的时候,觉得是第二个,但是reading上写的是第一个公式正确。 我不知...
aIncome tax expense represent s 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s当前税费用。 所得税付...
The amount of income tax that is associated with (matches) the net income reported on the company’s income statement. This amount will likely be different than the income taxes actually payable, since some of the revenues and expenses reported on the tax return will be different from the amo...
Examples of Income Tax Expenses 1. A hospitality business has earnings before taxes of $10 million. The company marks an effective tax rate of 35% on this income. Calculate the income tax expense and the business’s net income (earnings). ...