B. Consistency of tax expense measurements with actual tax planning strategies. C. Matching of periodic expense to periodic revenue. D. Recognition of assets and liabilities. 正确答案:D 分享到: 答案解析: D is corrent because ASC Topic 740 states that the objective of accounting for income tax...
Every business/company pays income tax as an expense in every financial year, based on the federal or statutory laws laid down for the income it earns through selling products and services. Income tax expense is a company’s liability arising from the income earned yearly by doing business. Fe...
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反馈 收藏
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...
做的会计分录是 DR Income tax expense (P/L) CR Current tax (SOFP) 第三:Increase (decrease) of deferred tax liability (asset) 这个应该也相对简单,这是 递延税的内容,递延税的内容要完全理解的话是非常非常难,但是其实 F7 里会处理 这个就差不多了,如果deferredtaxliability负债增加的话会增加 费用,...
Income tax expense is defined as expense resulting from current period pretax income. It includes taxes payable and deferred income tax expense. Income tax paid is the actual cash flow for income taxes, including payments or refunds for other years and may differ from income tax expense. are...
Calculate net income based on the following information. Sales are 250, cost of goods sold is 160, depreciation expense is 35, interest paid is 20, and the tax rate is 34%. A. $11.90 B. $23.10 C. $35.00 D. $36.30 E. $46.20 F. S) - Depreciation - Interest) - Taxes = Net ...
CR Income tax expense 0.4W（P/L）所以u nder provision 的话会增加今年费用，over provision 的话会减少今年费用。注意一下有时候题目会说是t rial balance 的c urrent tax 是d ebit balance 或者c redit balance 多少多少，注意要理解其实这里的debit balance 和c redit balance 就是under provision 和o ...
Tax deductions allow you to reduce the amount of your income that is subject to income tax. These deductions are based on a variety of factors. Some relate to expenses you pay during the year while others are fixed by the government and have no relation
"Income tax expense" is associated with (matches) the net income reported on the company's income statement. This amount will likely be different from the income taxes actually payable, since some of the revenues and expenses reported on the tax return will be different from the ...