百度试题 题目A depreciation tax shield is A. An after-tax cash outflow. B. A reduction in income taxes. C. The cash provided by recording depreciation. D. The expense caused by depreciation.相关知识点: 试题来源: 解析 B 略
Expenses are a normal and important part of doing business globally. Learn more about what is an expense and different types of expenses with our guide.
Expense as a verbThe term may also be used as a verb – however, it is not common. It can mean to offset as in offsetting an item of expenditure as an expense against taxable income:“Up to $10,000 in capital expenditures can be expensed in the year they were incurred.”...
Ifcarrying amount>net sale price(the price minus any costs of making the sale), loss on disposal is expense, otherwise, profit on disposal is sundry income. 当资产净值大于净处置价(销售价-处置发生的费用)时,处置损失确认为费用,当资产净值小于净处置价时,处置收益确认为杂项收入。
Taxes payable is defined as the taxes due to the government as determined by taxable income and the tax rate, while income tax expense is the amount actually recognized on the income statement. Deferred income tax expense is defined as the difference in income tax expense and taxes payable. Ea...
Many tax returns and most personal financial statements use the cash basis. Every dollar of cash that’s deposited into the business is considered income; every dollar used to pay for something (except for debt) is considered an expense. Depreciation (see the sidebar) is not listed on a ...
答案解析: Taxes payable is defined as the taxes due to the government as determined by taxable income and the tax rate, while income tax expense is the amount actually recognized on the income statement. Deferred income tax expense is defined as the difference in income tax expense and taxes ...
A tax expense is the amount of tax that an individual or a corporation owes to the tax authority To calculate income tax expenses, take your taxable income and multiply it by the appropriate tax rate There can be a range of tax expenses that can get levied against the value of an asset...
State and local taxes paid. This is on the W-2 form if you work for an employer.29If you are anindependent contractor, then you will need a record of theestimated taxesyou made quarterly throughout the year.30 Charitable donations.Charitable donationsare a tax-deductible expense, but the ...
Operating Income or EBIT 761,321 1,135,210 Interest expense 65,661 69,555 Income Tax (35.57% and 33.52%, respectively) 270,802 380,547 Net Income $424,858 $685,108 NOPLAT 761,321 x (1 – 0.3557) = $490,519 $1,135,210 x (1 – 0.3352) = $754,633 ...