睇返AUDIT REPORT 個B/S ASSET入面有個叫TAX PREPAID正數如:$1000-
今年我收到稅單要如交$800-..開cheque俾
但入數有少少問題...
如果我交左呢$800 tax,咁我入數係咪應該點入?
TAX PREPAID 同 BANK都係ASSET...落邊度都死...
定係我要加個TAX PAYMENT响P&L 度?
咁B/S個TAX PREPAID有冇影响??
THX!!!求救呀!!!
tax prepaid 問題
2008-01-09 8:19 pm
回答 (3)
2008-01-10 7:07 pm
✔ 最佳答案
Dr Profit Tax ( P/L) $1,800Cr Prepaid-Profit tax (B/S) $1,000
Cr Cash at Bank $800
1. You prepaid the profit tax of 2006/2007 $1,000.
2. Actually your profit tax is $1,800, then you should pay the balance of $800 to IRD.
2008-01-10 9:08 am
個tax prepaid應該係 預繳稅,你check番你舊年嗰張稅單先啦。
我嘅做法,係會將成條數入落去 tax prepaid (不過,我習慣會喺b/s嘅liabilities嗰邊開個provision for taxation)。
DR TAX PREPAID (或者 PROVISION FOR TAXATION) $800
CR BANK $800
然後到年尾做AUDIT嘅時候,先計番當年應該比嘅PROFIT TAX (P&L ACCOUNT),做番條PROVISION落去,沖走嗰$800。如果你識計TAX,可以自己計,如果唔係,可以等AUDITOR比埋條數你做AUDIT ADJUSTMENT都可以。
我嘅做法,係會將成條數入落去 tax prepaid (不過,我習慣會喺b/s嘅liabilities嗰邊開個provision for taxation)。
DR TAX PREPAID (或者 PROVISION FOR TAXATION) $800
CR BANK $800
然後到年尾做AUDIT嘅時候,先計番當年應該比嘅PROFIT TAX (P&L ACCOUNT),做番條PROVISION落去,沖走嗰$800。如果你識計TAX,可以自己計,如果唔係,可以等AUDITOR比埋條數你做AUDIT ADJUSTMENT都可以。
2008-01-09 8:38 pm
如果你交$800 稅, 便在P/L Account 開個 Tax Paid A/C.
Dr. Tax Paid : $800
Cr. Bank : $800
而Tax Prepaid A/C 是會計師估計你要交的稅, 每年都會改, 所以沒有影響 Balance Sheet, Tax Prepaid 請入 Asset 的 Cr. side.
Dr. Tax Paid : $800
Cr. Bank : $800
而Tax Prepaid A/C 是會計師估計你要交的稅, 每年都會改, 所以沒有影響 Balance Sheet, Tax Prepaid 請入 Asset 的 Cr. side.
收錄日期: 2021-04-13 14:54:55
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20080109000051KK01000