比如是今年，计算出公司30%税率，该交给ato 500的income tax税，收入全部源于买的股票的dividend，那么journal应该如何写？
我来起个头
DR 什么呢？ 500 （是equity account 还是 other expense account？）两个account firm 给出了不同的答案
CR Provision for income tax - liability ac 500
大家觉得呢
评论
DR INCOME TAX EXPENSES 500
CR PROVISION FOR INCOME TAX 500
评论
请问这个DR INCOME TAX EXPENSES 500 是属于equity account还是other expense account？
评论
大家是否都学cpa去了，没人回答实际问题？
评论
属于other exp account
评论
让TAFE的来回答吧
评论
LZ是会计学生吗？
评论
评论
楼主你确定你是做会计的么？
评论
那请问income tax expense属于equity还是other expense？
评论
回答问题啊，朋友，别这样说，我问的问题，不是简单能回答的，因为不同的accounting firm给了我不同的答案，所以不明白的不止我一个
评论
回答问题啊，朋友，别这样说，我问的问题，不是简单能回答的，因为不同的accounting firm给了我不同的答案
所以说出你的判断
评论
第二个accounting firm告诉我，book into equity account，是CA 的firm，senior级别的会计
评论
你回答下，我想听听你的看法
第一种情况，individual
第二种情况，sole trader
第三种情况，company
请吧，CPA们都这么自大的啊？
TAFE还真的搞不清楚的
评论
调整equity需要很多条件的，你这个案例没有那么复杂。
评论
那不就是啊，所以就奇怪那两个senior的CA，非让我open up a new account under equity, 放进equity account
可是这个处理，我是见过了，之前的cpa firm说放other expense里面，转到ca这边了，变了
评论
得把问题背景说清楚明白。根据前面的描述背景，大家说的都没错的。
评论
你给的信息那么少，楼上给了最佳答案了。既然不是简单能回答的，那你应该好好问问那个senior，为什么要这么做，毕竟你付钱让他们服务了。
要大家好好回答，你就该好好提问。比如说是不是今年该交的税还是调整以前年度的等等。
评论
今年该交的税，我题目已经说了
这个很有趣，我看到第三个说放equity account了
讨论下能增长知识
评论
AASB112
para 58 Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:
(a) a transaction or event which is recognised, in the same or a different period, outside profit or loss, either in other comprehensive income or directly in equity (see paragraphs 61A to 65); or
(b) a business combination (see paragraphs 66 to 68).
para 61A Current tax and deferred tax shall be recognised outside profit or loss if the tax relates to items that are recognised, in the same or a different period, outside profit or loss. Therefore, current tax and deferred tax that relates to items that are recognised, in the same or a different period:
(a) in other comprehensive income, shall be recognised in other comprehensive income (see paragraph 62); and
(b) directly in equity, shall be recognised directly in equity (see paragraph 62A).
评论
那我也来学习一下吧。
评论
所以结论是不是other comprehensive income的话，那么应该计入income或者expense
那么明后天我拿这个aasb去问firm去
评论
看了你隔壁的帖子，你所说的第三个会计说放equity account，那个是指放到equity然后off set current year earning.
P&L的result当然最终反映在equity里，但是没有因此把tax expense在equity下另开一个account的道理。
好奇你的会计用什么软件帮你记账？
评论
MYOB
所以我当时就问了，是不是放在expense but eventually reduce the equity (due to the expense reduce of current year earning)
他说no no no，还黑底白字给我写了journal，我再问问，谢谢
评论
LZ not sure if I am right but here's my 2 cents
If the company has significant influence, but not control of the company that pays you dividened(20%-50% voting rights), you need to use equity method to account for dividend received. Dividend is not considered part of income under equity method. You can think of it as a return of your investment. You adjustment the value of the investment for the amount of dividened received.
Below is a reference from AASB 118
"Application and scope (paragraphs Aus1.1-6)
This standard applies to revenue arising from the sale of goods, the rendering of services and interest, royalties and dividends. It does not deal with revenue arising from:
Dividends arising from investments accounted for under the equity method"
评论
DR Tax Expenses (equity account)
CR Provision for Income Tax (Current Liability Account)
评论
CPA怎么楼主了 酸成这样
评论
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年，华人区受影响！只能乘巴士（组图）
- 据《逐日电讯报》报导，从明年年中开始，因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产？
- 据本月早些时分报导，绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联