ACCA F7财务报告Income Taxes IAS12IncomeTaxes SyllabusC9•Currenttax•Deferredtax 2 Currenttax •Theamountactuallypayabletothetaxauthorityinrelationtothetradingactivitiesoftheenterpriseduringtheperiod.(Basedontaxableprofit应收收益、应纳税所得额)假定所得税费用与Dr.Incometaxexpense应付所得税相等Cr.Incometax...
330 500 continued SFP Current asset income tax refund receivable 110 000 SCI Profit before tax (500 000) Income tax expense 110 000 Profit after tax 390 000 假定profit before tax 与taxable income相同 Continued At the beginning of 2011, the accountant found that the equipment acquired on Jan....