暫時性差異 - 會計
By Heather
at 2011-05-13T19:56
at 2011-05-13T19:56
Table of Contents
99高考會
彰化公司自96年1月1日開始營業 會計上按應計基礎認列售後服務保證成本
報稅改採現金基礎，以下是最近三年該公司會計上認列之售後服務保證費用與實際支出
售後服務保證費用 保證費用實際支出數
96 500,000 200,000
97 480,000 450,000
98 650,000 560,000
各年度稅率皆為30% 無其他暫時性差異 則彰化公司98年12月31日資產負債表上應有的所
得稅資產負債為多少
答案是 所得稅資產126,000
為什麼不是98最後一年差異90,000*0.3=27,000 呢
97高考會計
嘉義公司94年資產負債表帳列應付所得稅為36,400
流動遞延所得稅資產(評價前)為56,000 ,94年底嘉義公司對遞延稅資產進行評價
認為10%之遞延所得稅將有超過一半以上之機率無法實現
若期初流動遞延所得稅為42,000 則嘉義公司94年損益表應認列之所得稅費用?
答案是28,000
不是很懂題目~''~
以上兩題麻煩高手 > <''
謝謝~~
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