tax expense 和 income tax payable和DTL的关系转晕了-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

tax expense 和 income tax payable和DTL的关系转晕了

NO.PZ2019120301000258

问题如下：

Question

The following information is available about a company for its current fiscal year:

The income tax expense reported on the current year’s statement of earnings is closest to:

选项：

A.$72,750.00

B.$69,450.00

C.$64,500.00

解释：

Solution

A is correct. Income tax expense equals income tax payable (the tax rate multiplied by the taxable income) plus the increase in the deferred tax liabilities.

(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750

B is incorrect. It is the tax paid plus the increase in deferred taxes: 61,200 + 8,250 = 69,450.

C is incorrect it is just the tax rate × the taxable income: 30 × 215,000 = 64,500.

tax expense应该就是实际付出去的税款吧？然后 income tax payable（taxable income * tax rate）就是税法上应该付的税费，然后DTL增加了说明他今年少付了税费，难道不应该是tax expense（实际付的）=income tax payable（应该付的）-△DTL（少付了的）吗？为什么会是income tax payable+DTL？？

嗨，从没放弃的小努力你好：

Income tax expense = Current tax expense +/ - Deferred tax expense / income = Current tax expense +/ - ΔDTL Or ΔDTA
Income tax expense = Current tax expense + ΔDTL - ΔDTA

income tax expense是所得税费用，属于损益类科目，current tax payable是应交税费，是负债类科目。

你可以这么理解，tax payable是我们欠税务局还没有交的，暂时记在资产负债表里，但是总归是要还给税务局的，还了之后就变成了tax expense记成一笔费用了。DTL是欠税务局的钱，DTA是我们的资产，资产是要带来未来收益的，这里的收益就是以后少交税。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

tax expense 和 income tax payable和DTL的关系转晕了

1 个答案

1

0

453

相关问题