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Current tax $600

老師講Current tax $600可以認為是Current tax expense$600,那么Deferred tax$2500能不能認為是Deferred tax liability?如果理解為Deferred tax expense 是不對的？

Current tax what is deferred tax 2022-01-16 14:25:58

問題來源：

PART Ⅲ Accounting Standards-IAS 12 Income tax

The trial balance as at 31 March 2018:

	$’000	$’000
Current tax		600
Deferred tax		2500

The following notes are relevant:

The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2017. The required provision for income tax for the year ended 31 March 2018 was $16 million. The difference between carrying amount of net assets and their tax base at 31 March 2018 is $30 million. The income tax rate is 25%.

Required:

Prepare the extracts from Statement of Profit or Loss and Statement of Financial Position as at 31 March 2018 with regards tax.

【手寫板】

XXX Company’s statement of profit or loss for year ended 31/3/18($’000)

Income tax expense
-Current tax	(1)今年16 000
-Current tax	(2)去年TB(600)
	15 400
-Deferred tax(W1)	5 000
	20 400

XXX Company’s statement of financial position as at 31/3/18($’000)

Current liability
-Current tax payable(notes)	16 000
Non-current liability
-DTL(2 500+Δ5 000)(W1)	7 500

Working

(1)Deferred tax
Deferred tax liability b/f	2 500
Increase	5 000	Dr Deferred tax expense(SOPL) 5 000 Cr DTL(SOFP) 5 000
Deferred tax liability c/f
(CA-TB)×25%	7 500

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王老師

2022-01-17 10:29:36 4401人瀏覽

哈嘍！努力學習的小天使：

Deferred tax$2500余額在貸方，為負債Deferred tax liability，是這是判斷依據(jù)。

Deferred tax expense是利潤表項目為時期數(shù)，Deferred tax liability是資產(chǎn)負債表項目為時點數(shù)，題目中2500為期初余額，并非期末余額，如果理解為當期Deferred tax expense不對。

每個努力學習的小天使都會有收獲的，加油！

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Current tax $600

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