TAX入數問題 again....

我想問:
Audit report - Asset中有個tax prepaid $1000-

稅單上寫住:
provision of taxation $2000
less: tax prepaid $1000- (amount same as audit report)
total : $1000- (即要交的tax)

咁我想問一下,我開左票俾錢後..

1) 要點adjust返b/s個tax prepaid?
2)會係咁嗎:
Dr. tax paid $2000- (p&l item)
Cr. tax prepaid $1000- (b/s item)
Cr. bank $1000-

thanks!!!!