注会-会计英语讲义(17)

会计英语基础讲义

Accounting entries （请对照2008注会辅导教材P406）

31 December 20X1：

Dr. General administrative expenses 194 400

Cr. Accrued wages----share-based payment 194 400

31 December 20X2：

Dr. General administrative expenses 218 933

Cr. Accrued wages----share-based payment 218 933

31 December 20X3：

Dr. General administrative expenses 272 127

Cr. Accrued wages----share-based payment 272 127

Dr. Accrued wages----share-based payment 225 000

Cr. Cash in bank 225 000

31 December 20X4：

Dr. losses from changes in fair value 61 360

Cr. Accrued wages----share-based payment 61 360

Dr. Accrued wages----share-based payment 280 000

Cr. Cash in bank 280 000

31 December 20X5：

Dr. losses from changes in fair value 40 680

Cr. Accrued wages----share-based payment 40 680

会计英语基础讲义

Dr. Accrued wages----share-based payment 282 500

Cr. Cash in bank 282 500

第二十章 所得税 Income taxes

Deferred tax liabilities（递延所得税负债） are the amounts of income taxes payable in future periods in respect of taxable temporary differences.

Deferred tax assets（递延所得税资产） are the amounts of income taxes recoverable in future periods in respect of： (1) deductible temporary differences; (2) the carryforward of unused tax losses; (3) the carryforward of unused tax credits

Temporary differences（暂时性差异） are differences between the carrying amount of an asset or liability in the balance sheet and its tax base. Temporary differences may be either：

(1) Taxable temporary differences（应纳税暂时性差异）; (2) Deductible temporary differences（可抵扣暂时性差异）.

The tax base（计税基础）of an asset or liability is the amount attributed to that asset or liability for tax purposes.

Question：

State the tax base of each of the following assets：

(a) A machine cost 10,000. For tax purposes, depreciation of 3,000 has already been deducted in the current and prior periods and the remaining cost will be deductible in future periods, either as depreciation or through a deduction on disposal. Revenue generated by using the machine is taxable, any gain on disposal of the machine will be taxable and any loss on disposal will be deductible for tax purposes. (7,000)

(b) Interest receivable has a carrying amount of 1,000. The related interest revenue will be taxed on a cash basis. (nil)

(c) Trade receivables have a carrying amount of 10,000. The related revenue has already been included in taxable profit. (10,000)

(d) A loan receivable has a carrying amount of 1m. The repayment of the loan will have no tax consequences. (1m)

(e) Dividends receivable from a subsidiary have a carrying amount of 5,000. The dividends are not taxable. (5,000)

State the tax base of each of the following liabilities：

(a) Current liabilities include accrued expenses with a carrying amount of 1,000. The related expense will be deducted for tax purposes on a cash basis. (nil)

(b) Current liabilities include interest revenue received in advance, with a carrying amount of 10,000. The related interest revenue was taxed on a cash basis. (nil) (c) Current assets include prepaid expenses with a carrying amount of 2,000. The related expense has already been deducted for tax purposes. (2,000)

(d) Current liabilities included fines and penalties with a carrying amount of 100.