大瓶子 · 2023年08月13日
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
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
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2023020602000159 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 net income不是应该是交完税之后的值吗？vin该是在net income之后再算的，跟计算税基有关系吗？
NO.PZ2023020602000159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 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 texpense，在这个的基础上做调整，得到的tpayable？2、这两个都是计算的当期「产生」的税，income texpense是当期就要交上去的？tpayable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
NO.PZ2023020602000159 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 感觉是net income的话不对吧？
NO.PZ2023020602000159 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 RT
