會計原則變動對所得稅之影響 - 會計

Patricia Voga Company is inthe process of adjusting and correcting its books
at the end of 2005.Inreviewing its records,the following information is
compiled.
1.Before 2005,Voga accounted for its income from longterm construction
contracts on the completed-contract basis.Early in 2005,Voga change to the
percentage-of-completion basis for both accounting and tax purposes.Income
for 2005 has been recorded using the percentage-of-completion method.The
income tax rate is 40%.The gollowing information is available.

Pretax Income
───────────────────────
Percentage-of- Completed-
Completion Contract
───────── ─────────
Prior to 2005 $150,000 $95,000
2005 60,000 20,000

Instructions
Prepare the journal entries necessary at December 31,2005,to record the above
corrections and change.

答案: construction in process 55000
deferred tax liability 22000
retained earning 33000

我的問題是原本帳上與報稅的方法為全部完工..然後改變成完工百分比(帳上與報稅一起)
那為什麼不是調整"應付所得稅"...而是用遞延所得稅負債呢???

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