※ 引述《amyass (準備會研中)》之銘言：
: The following information is available for Swan Co. for 2001:
: 1.Depreciation reported on the tax return exceeded depreciation reported on
: the income statement by $100,000. This difference will reverse in equal
: amounts of $25,000 over the years 2002~2005.
: 2.Interest received on municipal bonds was $10,000
: 3.Rent collected in advance on January 1, 2001, totaled $60,000 for a 3-year
: period. Of this amount, $40,000 was reported as unearned at December 31 ,
: for book purposes.
: 4.The tax rates are 40% for 2001 and 35% for 2002 and subsequent years.
: 5.Income taxes of $360,000 are due per the tax return for 2001.
: 6.No deferred taxes existed at the beginning of 2001.
: Required:
: Prepare the journal entries to record income tax expense, deferred income
: taxes, and income taxes payable for 2001 and 2002. Assume taxable income was
: $980,000 in 2002.
:
: 解答的分錄:
: 2001 所得稅費用 381,000
: 遞延所得稅資產--流動 7,000
: 遞延所得稅資產--非流動 7,000
: 應付所得稅 360,000
: 遞延所得稅負債--流動 8,750
: 遞延所得稅負債--非流動 26,250
: 2002 所得稅費用 341,250
: 遞延所得稅負債--非流動 8,750
: 遞延所得稅資產--流動 7,000
: 應付所得稅 343,000
: 遞延所得稅資產--流動 7,000
: 遞延所得稅資產--非流動 7,000
: 遞延所得稅資產--流動 7,000
: 遞延所得稅負債--非流動 8,750
: 遞延所得稅資產--非流動 7,000
: 遞延所得稅負債--流動 8,750
:
: .......................................................
: 請問，分錄上的金額是怎麼算出來的呀？
: 麻煩會的人幫一下...謝謝囉..:)
解答的答案的確是這樣.....
不曉得是不是真的又有錯...
我後來算出來是...
2001 所得稅費用 381,000
遞延所得稅資產--流動 7,000
遞延所得稅資產--非流動 7,000
應付所得稅 360,000
遞延所得稅負債--非流動 35,000
2002 所得稅費用 341,250
遞延所得稅負債--非流動 8,750
應付所得稅 343,000
遞延所得稅資產--非流動 7,000
我不懂得是為什麼解答的分錄會有"遞延所得稅負債--流動"這個項目，因為折舊而產生的
暫時性差異不都是"非流動"嗎??.....
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