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...
Income tax payable is a liability reported for financial accounting purposes. It shows the amount that an organization expects to pay in income taxes within 12 months. It is reported in the current liabilities section on a company's balance sheet.应交所得税是出于财务会计目的报告的负债，表示公司...
Income tax payable is a liability reported for financial accounting purposes. It shows the amount that an organization expects to pay in income taxes within 12 months. It is reported in the current liabilities section on a company's balance sheet. 应交所得税是出于财务会计目的报告的负债,表示公司...
·Income tax payable on a balance sheet equals the total tax due to be paid to government tax agencies within 12 months. 资产负债表上的应交所得税等于12个月内应向政府税务机构缴纳的税款总额。 ·Income taxes to be paid in a future year are reported as deferred income tax liabilities. ...
"Income Tax Payable" is a type of account in the current liabilities section of a company's balance sheet. This account is comprised of taxes that must be paid to the government within one year. Income tax payable is calculated according to the prevailing tax law in the company'...
【DTA：已缴但尚未在损益表上确认的税，应税收入大于会计利润】【递延税资产都是非流动资产，递延税...
The tax payable method and the tax impact accounting law reflect the income tax payable by the enterprise in the current period. However, the accounting information under the tax payable law can not reflect the time difference in the current period due to neglecting the effect of time difference...
aIncome tax expense represents current tax expense. The income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. 所得税费用代表当前税费用。 所得税付得...
短语：deferred prepaid income tax 递延预付所得税 deferred income tax liabilities 递延所得税负债 ; 递延个人收税欠债 ; 递延所得税欠债 deferred income tax payable 递延应付所得税 Deferred Income Tax Credits 递延所得税抵减 deferred income tax liquingities 递延所得税负债 deferred income tax...
Generally, the taxes an organization owes are included in the line "income tax payable" on the organization’s balance sheet. Income tax payable is shown as a current liability to the extent of the amount that will be resolved (i.e., paid) within 12 months.1 The generally accepted account...