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大瓶子 · 2023年08月13日

这题的解题思路是什么?

NO.PZ2023020602000159

问题如下:

Assume U.S. GAAP applies unless otherwise noted. A company reports net income of $800,000 for the year. The table below indicates selected items which were included in net income and their associated tax status.

The company’s tax rate is 35 percent. The company’s current income taxes payable (in $) is closest to:

选项:

A.206,500.00 B.276,500.00 C.360,500.00

解释:


看不懂解题过程。每一项的含义不是很清楚,不知道为什么有的需要加,有的又要减,老师可以逐项解析吗,谢谢啦

1 个答案

lynn_品职助教 · 2023年08月13日

嗨,爱思考的PZer你好:


tax payable是资产负债表里面的,


其金额是基于TR中的taxable income*tax rate计算得出来的,tax payable数值上等于税法上的current tax expense


在实务中纳税申报表是要在财务报表上进行调整的。


因为税法是收付实现制,而会计是权责发生制嘛。举个栗子假设2008年提前收到了一笔收入,但在2009年才需要交税37000元。等于2008年的时候有一笔未来的现金流出,那么在财务报表上就记tax payable。


因此按下图讲义需要taxable revenues- tax deductible expenses



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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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