课程讲义 >>答疑编号:NODE00976400190300000107
2014-11-04 20:37:41 来源：
Further information:
（1）The deferred tax liability balance at the beginning of the year, 1 January, was $1,200.
（2）Interest is taxed on a cash basis.
（3）Allowances for irrecoverable debts are not deductible for tax purposes. Amounts in respect of receivables are only deductible on application of a court order to a specific amount.
（4）Fines are not tax deductible.
（5）Deferred tax is charged at 30%.
Required:
Calculate the deferred tax provision which is required at 31 December and the charge to profit or loss for the year.
Deferred tax liability as at 1. Jan
【提问内容】昨天我问的deferred tax provision就是这题。因为我用的教材是旧教材。书上页码可能跟老师的不一样。书上是accounting policy里那道标题为deferred tax provision的题目。我上题提问的标题也是deferred tax provision。
【提问内容】cash basis下面1000和（2000）怎么求得？老师麻烦讲详细点。这一块比较薄弱。
（1）The deferred tax liability balance at the beginning of the year, 1 January, was $1,200.
（2）Interest is taxed on a cash basis.
（3）Allowances for irrecoverable debts are not deductible for tax purposes. Amounts in respect of receivables are only deductible on application of a court order to a specific amount.
（4）Fines are not tax deductible.
（5）Deferred tax is charged at 30%.
Required:
Calculate the deferred tax provision which is required at 31 December and the charge to profit or loss for the year.
Deferred tax liability as at 1. Jan
【提问内容】昨天我问的deferred tax provision就是这题。因为我用的教材是旧教材。书上页码可能跟老师的不一样。书上是accounting policy里那道标题为deferred tax provision的题目。我上题提问的标题也是deferred tax provision。
【提问内容】cash basis下面1000和（2000）怎么求得？老师麻烦讲详细点。这一块比较薄弱。