TAXATION GE問題
2011-05-17 10:26 am
我有一個問題想問~係關於平時AUDIT時出現GE~
如果間公司係2009/10年度我幫佢計左TAX 係100蚊~個陣就會咁入:
TAXATION(EXPENSE) 100
TAX PAYABLE (LIABILITY) 100
當然冇幫佢計埋PROVISIONAL TAX~
之後間公司收到稅表~發覺同我個TAX唔同~ FOR EXAMPLE~150蚊
再加上2010/11年度預繳稅係160蚊咁睇~ 咁姐係比我地當初計GE多左210蚊(150+160-100)~
咁到左2010/11年度要再出REPORT的時候~ 應該點處理?
回答 (2)
2011-05-19 5:36 pm
✔ 最佳答案
Assess左既09/10 Profits Tax係$150, 已做既provision係$100:-Dr. Taxation (Expenses) $50
Cr. Tax Payable (Liability) $50
(Being under-provision for Profits Tax for 2009/10)
到交稅既時候 (當係full pay哂張單, 唔分兩期俾的話):-
Dr. Tax Payable (Liability) $310
Cr. Bank $310
(Being paid for 2009/10 final tax and 2010/11 provisional tax)
At this moment, Tax Payable 會由 liability 變左做 assets. 你可以by journal entry 轉佢做Tax Recoverable (Asset) 又得, 改名& account nature又得. 不過我建議係唔好叫Tax Payable/Tax Recoverable, 直接叫佢做Provision for Taxation (Liability/Asset都得).
到2010/11做Profits Tax 既provision時 (e.g. 計出黎個profits tax係$200):-
Dr. Taxation (Expenses) $200
Cr. Provision for Taxation (Liability/Asset) $200
(Being provision for Profits Tax for 2010/11)
咁响2010/11盤數你會睇到:-
1. Taxation (Expenses) $250(Dr.) ($50 under-provision in previous year + $200 provision for the year)
2. Provision for Taxation (Liability) $40(Cr.) (Opening $100 + Adjustment $50 - Tax Paid $310 + Provision $200
2011-05-17 4:29 pm
Taxation 嘅 presentation 係分 Undercharged for prior period 同 Current. 50 係show undercharge for prior period 而160 係 Tax Recoverable, 當然要扣今年嘅 provision!
僅供參考!
僅供參考!
收錄日期: 2021-04-20 00:39:11
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