tax 入數問題

如果會計師做稅務調整，你入賬時候應該Dr. Retained earnings $10,000 Cr. Provision for Taxation (Tax Payable) $10,000
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It means the profits tax to be paid for 08. This will be the beginning balance in 09 ledger book. A tax demand note will be issued by the Inland Revenue Department e.g. 8500. The entries will then be Dr. Tax Payable $10000 Cr. Bank $8500 Cr. Tax Overprovided $1500, being profits tax overprovided in last year with the above explanation in the payment voucher.

2010-04-11 10:48:55 補充：
In principle, any audit adjustments for 08 should be done in the books of 08. Therefore, the balance in the retained earning should has been reduced for this amount $10,000. So, the ending balances in 08 books after taking all audit adjustments should be agreed with the audited accounts for 08.

2010-04-11 10:49:04 補充：
In the beginning balances of the books of 09, you just take up the balances as per 08 audited accounts. It is not necessary to make any adjustment in 09 books as Dr. Retained earnings $10,000 Cr. Provision for Taxation (Tax Payable) $10,000 again.