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??
--
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??
--
Tags:
會計
All Comments

By Franklin
at 2013-10-19T02:02
at 2013-10-19T02:02

By Sarah
at 2013-10-21T06:55
at 2013-10-21T06:55

By Jacky
at 2013-10-23T09:43
at 2013-10-23T09:43

By Zora
at 2013-10-27T10:22
at 2013-10-27T10:22

By Olive
at 2013-10-30T09:27
at 2013-10-30T09:27

By Necoo
at 2013-11-01T05:41
at 2013-11-01T05:41
Related Posts
初會調整分錄一題

By Susan
at 2013-10-15T00:37
at 2013-10-15T00:37
初會問題

By Mia
at 2013-10-14T13:40
at 2013-10-14T13:40
[徵] 102巫毓琪中會函授

By Bethany
at 2013-10-14T03:50
at 2013-10-14T03:50
徐錦華成會總複習講義 郝強中會

By Lauren
at 2013-10-13T19:17
at 2013-10-13T19:17
中會函授任何老師均可

By Skylar Davis
at 2013-10-13T13:23
at 2013-10-13T13:23