Jessica XU · 2024年05月11日
NO.PZ2024011002000120
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：
可以解释为什么需要deduct xx allowed for tax purpose
lynn_品职助教 · 2024年05月13日
嗨，从没放弃的小努力你好：
可以解释为什么需要deduct xx allowed for tax purpose
90000符合税法要求可以不征税。知识点在下图讲义中
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。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2024011002000120问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00B.276,500.00C.360,500.00 vin财务报表里是NI（以及EBT）之后分的，本身跟税前扣除的各项费用无关，为什么要加回去呢？
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 题干给的是net income，为何不用将net income先调整回税前收益，再根据会计报表和财务报表的差异进行科目调整，最后计算需缴纳税费
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 1
