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標題:

中會所得稅扣抵

發問:

Peninsula Corporation reported the following pretax financial income(loss)for the year 2003-2008. 2003 2004 2005 2006 2007 2008 ---------- ---------- --------- ----------- --------- ---------- $240,000 $350,000 $120,000 $(570,000) $180,000 $200,000 Pretax... 顯示更多 Peninsula Corporation reported the following pretax financial income(loss) for the year 2003-2008. 2003 2004 2005 2006 2007 2008 ---------- ---------- --------- ----------- --------- ---------- $240,000 $350,000 $120,000 $(570,000) $180,000 $200,000 Pretax financial income(loss) and taxable income(loss) were the same for all years involved. The enacted tax rate was 34% for 2003 and 2004, and 40%for 2005-2008. Assume the carryback provision is used first for net operating losses. Required: Prepare the jornal entries for the 2007 th record income tax expense, incometax payable(refundable) and the tax effect of the loss carryback and loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that one-fifth of the benefits of the loss carryforward will not be realized. 答: Income Tax Expense 72,000 Deferred Tax Assets-Current 32,000 Income Tax Payable 40,000 想請問Deferred Tax Assets-Current的32,000是怎麼來的?

最佳解答:

題目說所得稅利益後抵的部分有五分之一將不會被實現，所以前抵2年$470,000，剩餘$100,000為後抵，因五分之一不會實現，故後抵為$80,000，乘上稅率40%等於遞延所得稅資產$32,000 註:前抵2年後抵10年是美國規定，台灣依"所39條"是後抵10年

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