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?

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

引用:

原帖由 pigone 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!

You are welcomed.

Don't worry.  Deferred tax 原理 is very simple and straight forward.