作者willie1987 (威力是也)
看板Accounting
標題[問題] 會計原則變動對所得稅之影響
時間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
我的問題是原本帳上與報稅的方法為全部完工..然後改變成完工百分比(帳上與報稅一起)
那為什麼不是調整"應付所得稅"...而是用遞延所得稅負債呢???
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1F：推 cle031:因為這是原則變動阿XDDDD 繳稅依原本的方式 等完工才繳 12/04 23:29
2F：→ willie1987:原則變動對所得稅的影響不是有分三種嗎? 12/05 01:01
3F：→ willie1987:1.帳上與報稅原採同方法>帳上變更.報稅不變>產生暫時差 12/05 01:02
4F：→ willie1987:異 2.帳上與報稅原本採不同法>帳上與報稅變更為同法>暫 12/05 01:03
5F：→ willie1987:性差異消失 3.帳上與報稅採同法>之後同時變更>調整應付 12/05 01:04
6F：→ willie1987:所得稅 這題的情況不算是第3種嗎@@" 12/05 01:04
7F：→ willie1987:題目不是說他帳上與報稅是一起變更的嗎? 12/05 01:05
8F：→ willie1987:那為什麼報稅要採原本的方式啊!? 我不太懂ˊˋ 12/05 01:06