所得税费用(income tax expense):遵循US GAAP,计算出企业本期营业利润对应的应发生所得税金额,无论该所得税是否在本年缴纳。 由于税法对于应税收入的确认与GAAP/IFRS对于营业利润的确认方法和时点存在差异,因此income tax payable和income tax expense也存在着各种差异。 例: ① 企业为高管购买的人寿保险,受益人为...
④ Tax return expense first, F/S expense later Tax deduct first = Future tax liability (1) Depreciation expense (2)Amortization of franchise (3)Prepaid expenses (cash basis for tax) Passkey: ▲ DTL→Future taxable income > Future financialaccountingincome ▲ DTA→Future taxable income < Future...
tax loss carry forward:企业当期的亏损,可结转到以后期数去抵税 tax base:资产或者负债在税务报表上的值,是计税的基础 下面是财报上的几个词,注意和税报上的词区分: accounting profit:就是利润表上的税前利润EBT income tax expense:就是利润表上tax deferred tax assets | DTA:递延所得税资产,首先他是一个...
所得税费用(income tax expense):遵循US GAAP,计算出企业本期营业利润对应的应发生所得税金额,无论该所得税是否在本年缴纳。 由于税法对于应税收入的确认与GAAP/IFRS对于营业利润的确认方法和时点存在差异,因此income tax payable和income tax expense也存在着各种差异。 【例】 ① 企业为高管购买的人寿保险,受益...
For financial statements, the variation in the accounting rules and reasons for determining tax expense and tax liabilities can create different amounts on income statements and balance sheets. 对于财务报表而言,会计规则的变化与确定所得税费用和负债的原因可能会导致利润表和资产负债表列示的金额不同。
What is the tax advantage when bonds are issued instead of stock? Is income tax an expense or liability? Advance Your Accounting and Bookkeeping Career Perform better at your job Get hired for a new position Understand your small business ...
也就导致,根据accounting profit计算出来的所得税(tax expense),和税务局要求企业缴纳的所得税(income tax payable)有差异。而我们作为投资者,能在利润表上看到的是前者。我们再从一个角度来分析一下这种差异会产生什么效果:当我们在利润表上记录了一笔支出(tax expense),根据会计等式,那么势必产生一笔负债或者减少...
那么,这就决定了:有时候accounting profit和taxable income是不相等的,他们的差异可能是正,也可能是负。也就导致,根据accounting profit计算出来的所得税(tax expense),和税务局要求企业缴纳的所得税(income tax payable)有差异。而我们作为投资者,能在利润表上看到的只有前者。
Accounting expenses that are not deductible for tax purposes 2,130 Depreciation expense deductible for tax purposes in first year of operations 6,340 Corporate tax rate 25% ... end-of-year balance sheet will most likely include (in thousands) a deferred tax: A. liability of £460. B. as...
Income tax expenses can be calculated on the earnings they are imposed. For businesses, income taxes are levied on the earnings after removing manufacturing, marketing, salary, operating, and finance costs. In other words, income tax expense can be calculated by multiplying the income tax rate by...