ʜ ᴀ ᴢ ᴇ ʟ · 2020年10月22日
问题如下：
If company has pretax income is $1,500,000，taxable income is $1,000,000 and tax rate is 35%, the company should report current tax expense is:
选项：
A. $350,000
B. $525,000
C. $175,000
解释：
Answer is A, current tax expense=taxable income * tax rate=1,000,000*35%=350,000
请问 pretax income和taxable income的区别是什么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
请问current texpense 是计入TR里还是FR里面？谢谢
