東吳96所得稅扣抵問題 - 會計

(以下是自己英翻中...)

P公司發布了2003-2008的稅前財務淨利如下:

2003 2004 2005 2006 2007 2008
--------- -------- --------- ---------- --------- ----------
$240,000 $350,000 $120,000 $(570,000) $180,000 $200,000

稅前淨利(損)和課稅淨利(損)全年都相同。2003和2004稅率34%,2005-2008為40%
假設虧損前抵(carryback provision)在淨損失發生時優先使用。

試作：
準備2007關於所得稅費用、應付所得稅費用和影響所得稅後抵或前抵的分錄，
assuming that based on the weigh of available evidence, it is more likely than
not that one-fifth of the benefits of the loss carryforward will not be
realized(這段不會翻也看不太懂~"~)

一樣是高點的解答:

Income tax expense 72,000
Deferred tax assets-current 32,000
Income tax payable 40,000

想請問一下Deferred tax assets-current的32,000是怎麼來的?

再次感謝解答!!!!

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