the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods. (IAS 12 para.8)
而为了让“会计利润 × 税率 = tax expense”,我们发明了deferred tax的概念——思路是,在tax expense (current) 的基础上再加一项调整(即deferred tax expense),使得调整后的Tax expense (total) 可以等于“会计利润 × 税率”: Tax expense (total) = tax expense (current) +tax expense (deferred) [ 总...
A future transaction has numerous unpredictable variables, so as a conservative measure, revenue is recognized only once actually earned (i.e. the product/service is delivered). The payment received from the customer receives treatment as a liability because of: ...
如果您不是负责此,请转发这电子邮件对人负责。[translate] aFor Shotcrete 为Shotcrete[translate] a-Fancy -花梢[translate] aDeferred Tax Asset (DTA) on pre-tax consolidation revenue losses 递延税款财产 (DTA) 在付税之前实变收支损失[translate]...
Create the tax register journal for one month of the 2019 calendar year, calculate all registers, and then approve the journal. Repeat this step for two months of the 2019 calendar year. Create the tax register journal for three months of the 2019 calendar year, and calculate all registers....
Treatment of Deferred Taxes and Unamortized Investment Tax Credit in the Revenue Requirement Equationdoi:10.1080/00137917508902780Lamp, George E.Hempstead, Jean C.Taylor & Francis GroupEngineering Economist
Another common source of deferred tax liability is an installment sale. This is the revenue recognized when a company sells its products on credit to be paid off in equal amounts in the future. 递延所得税负债的另一个常见来源是分期付款销售。这是公司赊销产品时确认的收入,将在未来以同等金额付清...
This content is for information purposes only and should not be considered legal, accounting, or tax advice, or a substitute for obtaining such advice specific to your business. Additional information and exceptions may apply. Applicable laws may vary by state or locality. No assurance is given ...
Say a computer manufacturing company estimates, based on past experience, that the percentage of computers that will be sent back forwarrantyrepairs in the next year is 2% of the total production. If the company's total revenue in year one is $3,000 and the warranty expense in its books i...
Because there are tax benefits, there are limits to the amount of money employees can set aside in deferred contribution plans such as 401(k)s and 403(b)s. These limits are established by theInternal Revenue Service (IRS)and adjusted annually forinflation. ...