请问current tax expense 是计入TR里还是FR里面?谢谢
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NO.PZ2018062004000176 问题如下 If company hpretincome is $1,500,000,taxable income is $1,000,000 antrate is 35%, the company shoulreport current texpense is: A.$350,000 B.$525,000 C.$175,000 Answer is current texpense=taxable income * trate=1,000,000*35%=350,000 taxable income和pretincome是在不同表内体现,但是他们的计算公式是否相同呢?他们的数值是否相同呢?current texpense=taxable income * trate,是否current texpense=pretincome* trate呢?
NO.PZ2018062004000176 讲义P324表格显示taxes payable =current texpense in I/S. 既然是I/S的项,为什么会是TR的术语呢?另外financial reporting的术语是怎么定义的呢?我的理解是用F/S记录的科目就是。 同理,为什么Income texpense是FR而 current texpense是FR
$525,000 $175,000 Answer is current texpense=taxable income * trate=1,000,000*35%=350,000请问 pretincome和taxable income的区别是什么