[問題] 所得稅前抵後抵-94東吳

[willie1987 (威力是也)]

Assume that B.Co.begins operations in 2001 and is profitable through 2003.In
2004 the company reports a pretax financial loss of $8,000 and a taxable loss
of $8,000.In 2005 and 2006,the company is again profitable,although at the end
of 2004 the company felt that future profits were not likely.The income tax
rate is 30%.The company's pretax financial income(loss).taxable income(loss).
and income taxes payable(receivable) for years 2001 through 2006 as following
page.
        Pretax financial  Depreciation  Taxable       Icome Taxes
  Year   income(loss)     Differeence   income(loss)  payable(receivable)

  2001      $2,000            $800         $1,200        $360
2002-2003    5,000             2,200        2,800         840
  2004      (8,000)            800         (8,800)       (840)
  2005       2,200             700          1,500           0
  2006       7,000             600          6,400         570

It is assumed that the only difference between pretax financial income (loss)
and taxable income (loss) in any year results from additional (MACRS)
 depreciation reported for income tax purposes.

REQUIRED:
Prepare the income tax journal entry of the B. Co. for 2004.

                                 2001    2002&2003    2004    2005    2006
taxable income                  1,200        2,800   (8,800)  1,500   6,400
loss carrybacks                             (2,800)<- 2,800
loss carryfowards (to 2005)                           1,500->(1,500)
loss carryforwards (to 2006)                          4,500--------> (4,500)
                                                     ───  ───  ───
                                                         $0      $0      $0

Valuation allowance=[(1,500+4,500)-(800+2,200+800)]*30%=660
Deferred tax liability adjustment=(800+2,200+800)*30%-(800+2,200)*30%=240
Deferred tax asset adjustment (loss carryforward)=(1,500+4,500)*30%=1,800

  2004

  Income Tax Refund Receivable                      840
  Deferred Tax Asset                               1800
      Deferred Tax liability                                240
      Income Tax Benefit from Operating Loss Carryback      840
      Income Tax Benefit from Operating Loss Carryforward   900
      Allowance to Reduce Deferred Tax Asset to Realizable  660
      Value

關於這題..從備抵評價那邊就看不太懂了..有請懂得人教教我吧~~~
拜託了感恩!!!

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→ cle031:我不知道是不是正確的,不過我大概能理解:P 不過怕教錯~~
→ cle031:折舊的部分是遞延到未來的DTL 所以他才會設評價
→ cle031:三段中間the company is...這段代表他04年底認為未來沒賺
→ cle031:所以要設備抵科目這樣  所以才那樣算  其他的應該可以理解
→ willie1987:如果可以也麻煩把備抵後面那兩個調整計算解釋一下吧XD
→ willie1987:拜託你囉~