taxation 和provision for taxation的分別

2008-04-18 6:14 am
想問taxation 和provision for taxation的分別.

1)如果上年要比$150, 點入?

2)退稅,又點入?

3)幾時要用taxation.

4)幾時用provision for taxation.

5)this year tax點入?

回答 (2)

2008-04-19 7:39 pm
✔ 最佳答案
想問taxation 和provision for taxation的分別.

taxation 係 expenses account (係income statement 出現)
provision for taxation 係liabilities account (係balance sheet 出現)

1)如果上年要比$150, 點入?
先係上年度做一條accrued 嘅數
Dr. $150 provision for taxation account
Cr. $150 taxation account

2)退稅,又點入?
如你做了provison for tax $150 , 但發現如來唔洗交仲有退稅$50
Dr. $100 retained profit (因為係上年嘅事只有入去retained 了)
Dr. $50 Bank account
Cr. $150provision for taxation account

3)幾時要用taxation.
4)幾時用provision for taxation.
當你要交稅 或你到年結時用預計下一年交幾多時就要用到
入法
Dr. $150 provision for taxation account (liabilities account 好像creditor 咁去咗balance sheet 帶去下一年)
Cr. $150 taxation account (income statement account 會成為該年嘅支出)

5)this year tax點入?
如你是12月31日年結
你就要在年尾 12月31日 做一條entry , 將本年預計要比嘅稅計入this year 嘅profit or loss 到 (entry 就如第四点回答你的一様)
2008-04-18 8:18 pm
Taxation 係稅項支出﹝費用﹞而Provision for Taxation 係稅款準備金﹝負債﹞
1. 你指今年要俾上年稅金?咁就借:稅項支出 $150 貸:銀行存款 $150 ﹝假設你無做上年稅款準備金﹞;
2. 退稅就借:銀行存款 然後貸:稅項支出;
3. 你埋數就要做稅項支出,如果唔係公司會無錢交稅;
4. 你做咗稅項支出,另一隻腳就係稅款準備金;
5. 今年你就用4所講去做,即係借:稅項支出 貸:稅款準備金;
希望幫到你!


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