作者willie1987 (威力是也)
看板Accounting
标题[问题] 会计原则变动对所得税之影响
时间Fri Dec 4 14:31:39 2009
Patricia Voga Company is inthe process of adjusting and correcting its books
at the end of 2005.Inreviewing its records,the following information is
compiled.
1.Before 2005,Voga accounted for its income from longterm construction
contracts on the completed-contract basis.Early in 2005,Voga change to the
percentage-of-completion basis for both accounting and tax purposes.Income
for 2005 has been recorded using the percentage-of-completion method.The
income tax rate is 40%.The gollowing information is available.
Pretax Income
───────────────────────
Percentage-of- Completed-
Completion Contract
───────── ─────────
Prior to 2005 $150,000 $95,000
2005 60,000 20,000
Instructions
Prepare the journal entries necessary at December 31,2005,to record the above
corrections and change.
答案: construction in process 55000
deferred tax liability 22000
retained earning 33000
我的问题是原本帐上与报税的方法为全部完工..然後改变成完工百分比(帐上与报税一起)
那为什麽不是调整"应付所得税"...而是用递延所得税负债呢???
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1F：推 cle031:因为这是原则变动阿XDDDD 缴税依原本的方式 等完工才缴 12/04 23:29
2F：→ willie1987:原则变动对所得税的影响不是有分三种吗? 12/05 01:01
3F：→ willie1987:1.帐上与报税原采同方法>帐上变更.报税不变>产生暂时差 12/05 01:02
4F：→ willie1987:异 2.帐上与报税原本采不同法>帐上与报税变更为同法>暂 12/05 01:03
5F：→ willie1987:性差异消失 3.帐上与报税采同法>之後同时变更>调整应付 12/05 01:04
6F：→ willie1987:所得税 这题的情况不算是第3种吗@@" 12/05 01:04
7F：→ willie1987:题目不是说他帐上与报税是一起变更的吗? 12/05 01:05
8F：→ willie1987:那为什麽报税要采原本的方式啊!? 我不太懂ˊˋ 12/05 01:06