[疑難] deferred tax?

pigone

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1^# 大中小發表於 2008-4-28 21:21 只看該作者

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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

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dejavu2003

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2^# 大中小發表於 2008-4-28 23:11 只看該作者

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引用:

原帖由 pigone 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 ...

Which part of the calculation you don't understand ? The timing difference part, or the deferred tax calculation part?

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dejavu2003

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3^# 大中小發表於 2008-4-29 00:29 只看該作者

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引用:

原帖由 pigone 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 ...

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