作者musicdisc1 (musicdisc1)
看板Accounting
标题[问题] 所得税会计
时间Thu Jan 28 23:53:23 2010
Yarman Inc. began business on January 1, 2007. Its pretax financial income for
the first 2 years was as follows:
2007 $240,000
2008 560,000
The following items caused the only difference between pretax financial income
and taxable income.
A. In 2007, the company collected $180,000 of rent; of this amount, 60,000 was
earned in 2007 ;the other 120,000 will be earned equally over the 2008-2009
period. The full 180,000 was included in taxable income in 2007.
B. The company pays $10,000 a year for life insurance on officers.
C. In 2008, the company terminated a top executive and agreed to $90,000 of
severance pay. The amount will be paid 30,000per year for 2008-2010. the
2008 payment was made. The 90,000 was expensed in 2008. For tax pruposes,
the severance pay is deductible as it is paid.
The enacted tax rates existing at December 31, 2007 are:
2007 30%; 2008 35%; 2009 40%;2010 45%
求： 2007及2008之课税所得 [98中正会研]
答： 2007课税所得=240000-120000=120000
2008课税所得=560000+60000+60000=680000
我的问题是B的项目10000不是永久性差异吗？怎麽不用加回
我的算法是：2007课税所得=240000+10000-60000+180000=370000
2008课税所得=560000+10000+90000-30000=570000
请问我的算法错在哪里？感谢~
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1F：推 namdoogmi:因为题目给的税前净利有算这保险费了，所以不用在算入 01/29 08:46
2F：→ musicdisc1:我知道税前净利已经视为减项…但在计算课税所得的时候 01/29 14:52
3F：→ musicdisc1:不是应该要加回来吗？再者不考虑这个因素，我的答案还 01/29 14:53
4F：→ musicdisc1:是跟解答差好多= =" 感谢你的回答！！ 01/29 14:54