NO.PZ2016012101000176
问题如下:
In early 2009 Sanborn Company must pay the tax authority €37,000 on the income it earned in 2008. This amount was recorded on the company’s 31 December 2008 financial statements as:
选项:
A. taxes payable.
B. income tax expense.
C. a deferred tax liability.
解释:
A is correct.
The taxes a company must pay in the immediate future are taxes payable.
解析: 37000是公司真实需要付给税务局的钱,也就是tax payable,tax payable是税务局报表计算出来的税费,在缴纳之前也要确认在公司会计报表中,作为一项liability。选项A正确。
income tax expense是公司自己会计报表上认为自己应该交的税,这个金额通常是不等于真实要交的税的,二者的差额是ΔDTL或者ΔDTA。选项B、C不正确。
老师,关于tr和fr还是有点懵逼,他们的区别是不是就相当于tb和ab的区别,只是计算角度的区别,但现实中并不存在tr这种报表,所以这些名词其实都是反应在财务报表里的?