想問 tax prepaid 及 provision for taxation 有咩分別?
我唔明點解入晒auditor 俾我o既adjustments 之後.... tax prepaid 個數對到.... 但provision for taxation 個數對唔到~~~
e.g Year 2008... o係auditor o既balance sheet 度.... 佢 "tax prepaid" 個數 = 我公司份balance sheet o既 "provisional tax" 個數~~~
但佢上年 (Year 2007) o既 "provision for taxation" 個數又 同我 "provisional tax" 個數一樣...對到架喎~~~
應該點整返條數入去... 先唔影響到其他部分 (e.g. income statement)... 宜家就係差扣返provision for taxation (current liabilities) 個數... balance sheet 先同佢個report 一樣.... 點算呀~!
Remark: 不嬲公司d ledger 都冇 "tax prepaid" 呢個item.... 咁係咪即係要開?
tax prepaid & prov. for tax
2010-06-06 8:46 am
回答 (2)
2010-06-07 9:29 pm
✔ 最佳答案
tax prepaid在公司會計帳上用於預付政府預缴税,是資產科目,double entry為:Dr tax prepaid (B/S科目)
Cr bank (B/S科目)
而provision for taxation 是用於公司在年尾埋數時根據income statement預先
計算今年的利得稅的準備,是負債科目,double entry為:
Dr taxation (P/L科目)
Cr provision for taxation (B/S科目)
一般在audit report中,這兩個科目是以net 數表示的,如果你要adjust番條provision for taxation 入去,就一定會影響到income statement.,照你所講其他每一個科目都對上Audit report,唯獨少了一條provision for taxation ,好像不太可能,你再仔細check下其他科目吧
2010-06-07 6:40 am
Taxation prepaid 即係 Provision for Taxation 不過變咗應收(即係Dr side)。
希望幫到你！
希望幫到你！
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原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100606000051KK00070