急問會計adjustment

[匿名]

2010-07-14 12:49 am

2008-2009埋數時既provisonal for taxation 2009-2010只係 6723.
不過錯了, 應該係106,596 才正確, 同provisional 既大左113,319
而稅單分了兩個日期交
1) 2010年3月8日 86,670 (已交稅額)
2) 2010年4月21日 26,649 (已交稅額)
而且在2009-2010既 provisional tax 係 tax computation 見到 35000.

而家 2009-2010 要埋數, 個adjustment 點攪番正確呢 ????

回答 (1)

用戶2576

2010-07-25 4:51 pm

✔ 最佳答案

In2009/10 account, you have to make a correcting journal adjustment by

Dr. Taxation Cr. Provision for Taxation with $106,596, being taxation for the year of assessment - 2008/09 underprovided in last year now adjusted.

The Provision for Taxation is then becomes $106,596 + 6,723 = $113,319. When the 1 st tax payment $86,670 is made, the ending balance of the Provision forTaxation will then be $26,649.

For this year's account, when a provision for taxation is made, not as you stated ' provsional tax' , the entry is then Dr. Taxation and Cr. Provision forTaxation with $35,000..

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急問 會計adjustment

回答 (1)

急問會計adjustment