→ Whitening:答案有沒有問題阿.....??? 推140.112.247.157 03/08
→ amyass:第一個分錄8,750怎麼來的呀? 推 61.231.15.74 03/08
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
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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..:)
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