唔知入邊個a/c?
DR. PROFIT AND LOSS ACCOUNT
CR. TAXATION - P/L
being profits tax over-provided for last year
AUDIT ADJUSTMENT 點入帳?
2009-12-11 7:23 pm
回答 (2)
2009-12-11 9:43 pm
✔ 最佳答案
the correct entry (if over provision of taxation)Dr Balance Sheet - Provision for Taxation
Cr Profit and Loss Account - Income Tax
The company make the taxation is larger than the actual and thus the income tax in P/L should be reduced by the overstated amount. And the tax payable is also reduced.
參考: My experience
2009-12-12 2:41 pm
如果我睇個調整係唔使在今年賬目中做因為你將前年所少入稅金在去年審計賬目內稅金項目中扣除。這個調整祇係要將當年稅金正確反映，對明年賬目無影響。
僅供參考！
僅供參考！
收錄日期: 2021-05-01 22:55:45
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20091211000051KK00392