tax payable method是应付税款法，是基于收益表的债务法，即计算出当期应交多少所得税，就：借：所得税费用 贷：应交税费 不确认递延所得税资产与所得税负债，应交的企业所得税与入企业所得税费用的金额相同。balance sheet approach是基于资产负债观的企业所得税计算法，理论基础是资本维持观，即只...
For the same example, if $300 of GAAP income for 2023 is spread over three years for tax purposes, the 2023 balance sheet will treat the taxes due the IRS for 2023 as a current liability, i.e., a current income tax payable of $21.在上述例子中，如果2023年美国公认会计准则项下的300美...
A deferred tax asset represents a financial benefit, while a deferred tax liability indicates a future tax obligation or payment due. For example, retirement savers with traditional 401(k) plans make contributions to their accounts using pre-tax income. When that money is eventually withdrawn, inco...
This article present the author's proposal of the tax balance sheet prepared using the direct method of calculating tax value of assets, liabilities and owners' equity. The author presented the reasons for preparing the tax balance sheet and its usefulness for a broad gro...
In this example, we do not have the financial statements from the previous year, so let’s focus only on the 2 temporary differences there: Notes: Your deferred tax figure should be show in your balance sheet in the same amount (9 632) ...
and procedures when they compile their financial statements by accounting for any and all financial transactions.1Balance sheetitems can be accounted for differently when preparingfinancial statementsand tax payables. For example, companies can prepare their financial statements implementing the first-in-fir...
Here’s a quick explainer for some common phrases you might see on your balance sheet: Revenue: The amount of money earned through product sales. Cost of goods sold(COGS): The cost of producing products sold by your business. Gross profit:The money left over after subtracting the COGS from...
a我们明天去办结婚 我们明天去办结婚 [translate] areated reated [translate] a我们有获得一些 We have obtain some [translate] abalance sheet, tax, trial balance, inventory, profit and loss concepts 资产负债表,税,试算表,存货,企业经营情况的概念 [translate] ...
For the same example, if $300 of GAAP income for 2023 is spread over three years for tax purposes, the 2023 balance sheet will treat the taxes due the IRS for 2023 as a current liability, i.e., a current income tax payable of $21. ...