s****y
发帖数: 561 | 1 As a result of differences between depreciation for financial reporting purp
oses and tax purposes, the financial reporting basis of a company's plant
assets exceeded the tax basis. Assuming
the company had no othertemporary differences, the company should report a:
是DTL还是DTA呢？ |
n***a
发帖数: 100 | 2 账面基础要高 说明账面折旧少
这样从net income到taxable income的过程中 要再把excess (tax) depreciation减去
所以账面的税要高于tax basis计算的税
也就是tax expense大于tax payable
Dr tax expense
Cr tax payable
Deferred tax liability(plug) |
s****y
发帖数: 561 | 3 谢谢。。。不过我理解的刚好相反
说basis of fix asset 在financial statments要高。。那不是说明depreciation在fi
nancial statement上比tax-book上高吗？
比如，在F/S上asset basis = 100, straight-line 10年，每年是10
tax-book上asset basis = 80，straight-line也是10年，每年那是8.。
【在 n***a 的大作中提到】
: 账面基础要高 说明账面折旧少
: 这样从net income到taxable income的过程中 要再把excess (tax) depreciation减去
: 所以账面的税要高于tax basis计算的税
: 也就是tax expense大于tax payable
: Dr tax expense
: Cr tax payable
: Deferred tax liability(plug)
|
n***a
发帖数: 100 | 4 basis means what is left after taking the depreciation
depreciation is not based on basis, it is based on original cost
the original cost is always the same for tax and financial statement
purposes. |
s****y
发帖数: 561 | 5 明白了，谢谢：）
【在 n***a 的大作中提到】
: basis means what is left after taking the depreciation
: depreciation is not based on basis, it is based on original cost
: the original cost is always the same for tax and financial statement
: purposes.
|
