關於存貨流動假設改變 - 會計

By Linda
at 2012-05-31T22:05
at 2012-05-31T22:05
Table of Contents
節錄一下題目
東洋公司X1年初開業,一向採先進先出作為成本流動假設,報稅亦採先進先出法。
該公司擬自X3年起改採加權平均法。各年銷貨成本如下:
年度 先進先出法 加權平均法
X1 74,000 67,000
X2 90,000 83,000
試做會計政策變動之分錄。
Ans:X3/1/1
存貨 14,000
PPA-會計政策變動 11,620
DTL 2,380
◎我的疑惑是,為什麼這個變動會分攤一部分給DTL呢?
產生DTL不是因為暫時性差異跟虧損扣抵這類會計和稅法上差異造成的嗎?
所以是否應該全部歸為PPA呢?
感謝!!!
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會計
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