所得稅費用? - 會計
By Gilbert
at 2013-10-15T02:02
at 2013-10-15T02:02
Table of Contents
甲公司X1年度有某項收入依財務會計須當期認列,但報稅須等到實際收現時
才需認列,因此造成X1年底出現遞延所得稅負債$50,000。X2年底因此項收入
所造成之應收帳款餘額為$150,000。X2年度甲公司應付所得稅為$350,000
所得稅率25%,請計算X2年度甲公司應認列之所得稅費用?
答案:$312,500
我的想法:
X2年底應有DTL為150,000*25%=$37,500
所得稅費用=350,000-(50,000-37,500)=$337,500
不曉得是不是我誤解了題目,還是答案錯了??
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才需認列,因此造成X1年底出現遞延所得稅負債$50,000。X2年底因此項收入
所造成之應收帳款餘額為$150,000。X2年度甲公司應付所得稅為$350,000
所得稅率25%,請計算X2年度甲公司應認列之所得稅費用?
答案:$312,500
我的想法:
X2年底應有DTL為150,000*25%=$37,500
所得稅費用=350,000-(50,000-37,500)=$337,500
不曉得是不是我誤解了題目,還是答案錯了??
--
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