determining the provision for income taxes. vindapaper.com 在釐定 所得 稅撥 備時須運用關鍵判斷。 vindapaper.com No provision for income tax in Singapore and the United States has been made in the consolidated statement of comprehensive [...] gdc-world.com 由於本集團於該 兩個年度並...
provision for depreciation就是当期折旧accumulated depreciation是累计折旧简单理解就是多个provision按时间期数，加在一起就是accumulated拓展资料：Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or ren...
A provision is a specific amount which is set aside by any organization in its accounting books for paying off a known liability. Provisions for bad debts, provisions for income taxes, and provisions for depreciation are some examples of the provided definition....
then the excess over the normal way is payable. However, such AMT can be applied against future income taxes payable (to a maximum of seven future years) to the extent AMT is not payable in those future years.
Provisions in Accounting are an amount set aside to cover a probable futureexpense, or reduction in the value of an asset. Examples of provisions include accruals, asset impairments, bad debts, depreciation, doubtful debts, guarantees (product warranties),incometaxes, inventory obsolescence, pension...
back the loan after an allotted period of time. The company estimates that it will not receive all the money due to potential defaults on the loan, so it sets aside five to 10 percent of the amount to provide for unpaid debts. Provision for income taxes is yet another type of provision...
Theprovision forincometaxesincludesdeferredincome tax assets and liabilities that are a result of temporary differences [...] umc.com umc.com 將應課稅暫時性差異所產生之所得稅影響數認列為遞延所得稅負債,與將可減除暫時性差異、虧損扣抵及所 得稅抵減所產生之所得稅影響數認列為遞延所得稅資產,再評...
For the purpose of accounting, we record these provisions as an expense in the Income and Expenditure statement. This will reduce our net profit as it is a probable expenditure which is almost certain to take place. Also, we record it under the head “Current Liabilities” on the liability...
pay taxes, pay dividends and capital expenditure. 3. Cash balance: the difference between total cash receipts and cash disbursements. The balance is positive, indicating that the income is greater than the branch, there is excess cash;
Provisions enable companies to reflect the likely impact of future expenses or losses in situations where there is some uncertainty about the amount of the expense or its timing. Provisions may represent funds put aside for many different purposes, such as bad debt, income taxes, warranty repairs...