Full paid provision of taxation, how to entry?

[匿名]

2007-05-08 9:53 pm

Ltd. company
i. tax for the year 05/06 is $8000
ii. provisional tax for the year 06/07 is $8000

29-Mar-07, Paid totally $16000 for i. & ii.

我係the year of 05/06冇入過任何expenses for the tax $8000, 包括prepayment都冇。
而家想做返adj., 05/06應該點入?dr./cr.乜?
06/07年我又應該點入?
係咪要開個pro. of tax. a/c?if yes,係咪開liability?
洗唔洗分開pro. of tax.同tax做2個a/c?呢2樣野有冇分別?
如果要用到P/L既話又應該係用邊年既P/L?
日後refund $900 of 06/07既tax的話又應該點?adjustment要點?
唔該details少少用double entry答我。當然文字解釋唔少得。

回答 (1)

用戶11400

2007-05-09 1:35 am

✔ 最佳答案

05/06年的賬目是否已經audit了？如是，就不要調整05/06，直接在06/07入賬了。
Dr. Tax (in profit and loss account for 05/06) $8,000
Cr. Tax payable (in balance sheet) $8,000
Dr. Tax payable (in balance sheet) $16,000
Cr. bank $16,000

Dr. Tax (in profit and loss account for 06/07) $??? (need to be estimated based on taxable profit in 06/07)
Cr. Tax payable (in balance sheet) $???
日後refund $900：點解會refund？我假設是06/07，你估計只需交$7,100稅。
Dr. Bank $900
Dr. Tax (in profit and loss account for 06/07) $7,100
Cr. Tax payable (in balance sheet) $8,000

2007-05-08 17:36:34 補充：
sorry that some "space" became "&nbsp"

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