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Lily0923 · 2023年10月09日

tax payable和income tax expense

  1. CFA I
  2. FRA

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：


这两个概念应该是相对应的，前者是资产负债表上的，后者是利润表上的。



1、请问是不是先有income tax expense，在这个的基础上做调整，得到的tax payable？


2、这两个都是计算的当期「产生」的税，income tax expense是当期就要交上去的？tax payable是明年交的？这里面是有一个时间差吗，但他俩不是对应的概念吗 而且都是当期的，时间差是怎么来的呢

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1 个答案

王园圆_品职助教 · 2023年10月09日

同学你好，1。不是。请看以下讲义截图，首先你要分清楚income tax expense 和current tax expense的概念。current taxable income是最先确定的，之后可以计算current tax expense(也就是税法上今年应该交的税费），最后再确定ΔDTA/DTL 后计算会计I/S表的income tax expense 

2. 一般来说，current tax expense和taxpable的金额是几乎完全相同的，因为tax payable就是主要用来记载公司应该交但暂时还没有交的税法上税费的科目（由于交税日期和会计日期可能不一致导致的）

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