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Current tax $600

老师讲Current tax $600可以认为是Current tax expense$600,那么Deferred tax$2500能不能认为是Deferred tax liability?如果理解为Deferred tax expense 是不对的？

Current tax what is deferred tax 2022-01-16 14:25:58

问题来源：

PART Ⅲ Accounting Standards-IAS 12 Income tax

The trial balance as at 31 March 2018:

	$’000	$’000
Current tax		600
Deferred tax		2500

The following notes are relevant:

The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2017. The required provision for income tax for the year ended 31 March 2018 was $16 million. The difference between carrying amount of net assets and their tax base at 31 March 2018 is $30 million. The income tax rate is 25%.

Required:

Prepare the extracts from Statement of Profit or Loss and Statement of Financial Position as at 31 March 2018 with regards tax.

【手写板】

XXX Company’s statement of profit or loss for year ended 31/3/18($’000)

Income tax expense
-Current tax	(1)今年16 000
-Current tax	(2)去年TB(600)
	15 400
-Deferred tax(W1)	5 000
	20 400

XXX Company’s statement of financial position as at 31/3/18($’000)

Current liability
-Current tax payable(notes)	16 000
Non-current liability
-DTL(2 500+Δ5 000)(W1)	7 500

Working

(1)Deferred tax
Deferred tax liability b/f	2 500
Increase	5 000	Dr Deferred tax expense(SOPL) 5 000 Cr DTL(SOFP) 5 000
Deferred tax liability c/f
(CA-TB)×25%	7 500

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王老师

2022-01-17 10:29:36 2351人浏览

哈喽！努力学习的小天使：

Deferred tax$2500余额在贷方，为负债Deferred tax liability，是这是判断依据。

Deferred tax expense是利润表项目为时期数，Deferred tax liability是资产负债表项目为时点数，题目中2500为期初余额，并非期末余额，如果理解为当期Deferred tax expense不对。

每个努力学习的小天使都会有收获的，加油！

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Current tax $600

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