pigone 2008-4-28 21:21
deferred tax?
在網上找到以下例子, 但唔明白點計出來?
有朋友懂嗎? 謝謝.
你買部機器, $10000, st line 5 yrs no residual value, IA=60%, AA=20%, TAX RATE=25%(當)
Yr1 Yr2
Carrying amt 8000 6000
Tax base 3200 2560
timing diff. 4800 3440
Dr. Income tax exp 1200
Cr. Deferred tax liab. 1200
Dr. Deferred tax liab. 340
Cr. Income tax exp 340
dejavu2003 2008-4-28 23:11
[quote]原帖由 [i]pigone[/i] 於 2008-4-28 09:21 PM 發表
在網上找到以下例子, 但唔明白點計出來?
有朋友懂嗎? 謝謝.
你買部機器, $10000, st line 5 yrs no residual value, IA=60%, AA=20%, TAX RATE=25%(當)
Yr1 Yr2
Carrying amt 8000 ... [/quote]
Which part of the calculation you don't understand ? The timing difference part, or the deferred tax calculation part?
dejavu2003 2008-4-29 00:29
[quote]原帖由 [i]pigone[/i] 於 2008-4-28 09:21 PM 發表
在網上找到以下例子, 但唔明白點計出來?
有朋友懂嗎? 謝謝.
你買部機器, $10000, st line 5 yrs no residual value, IA=60%, AA=20%, TAX RATE=25%(當)
Yr1 Yr2
Carrying amt 8000 ... [/quote]
Year One -
Net book value = Cost 10,000 less 20% (5 yr SL) = 8,000
Tax WDV = Cost 10,00 less IA 60% = 4,000 less AA 20% = 3,200
Timing Difference = 8,000 - 3,200 = 4,800
Deferred Tax Liability = 4,800 @ 25% = 1,200
Therefore,
Dr. Income Tax Expense 1,200
Cr. DTL 1,200
Year Two -
NBV = b/F 8,000 - depreciation @ 20% on cost (2,000) = 6,000
Tax WDV = 3,200 - AA @ 20% = 2,560
Timing difference becomes 6,000 - 2,560 = 3,440
vs. Timing difference from last year of 4,800, a reduction of 1,360
reduction in DTL = 1,360 X 25% = 340
Therefore,
Dr. DTL 340
Cr. Income Tax Expense 340
pigone 2008-4-29 08:39
dejavu2003,
感激...非常詳細的解釋.
主要唔明 2560 & 340 怎樣計算出來..
現在明白了...
deferred tax 的原理對小妹還是有點深. 要慢慢消化一下.
謝謝!
dejavu2003 2008-4-29 10:34
[quote]原帖由 [i]pigone[/i] 於 2008-4-29 08:39 AM 發表
dejavu2003,
感激...非常詳細的解釋.
主要唔明 2560 & 340 怎樣計算出來..
現在明白了...
deferred tax 的原理對小妹還是有點深. 要慢慢消化一下.
謝謝! [/quote]
You are welcomed.
Don't worry. Deferred tax 原理 is very simple and straight forward.