各位cpa同学，income tax expense应该怎么样写个journal

ccc123

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

mytony2004

DR INCOME TAX EXPENSES 500
CR PROVISION FOR INCOME TAX 500

ccc123

mytony2004 发表于 2015-10-21 22:43
DR INCOME TAX EXPENSES 500
CR PROVISION FOR INCOME TAX 500

请问这个DR INCOME TAX EXPENSES 500 是属于equity account还是other expense account？

ccc123

大家是否都学cpa去了，没人回答实际问题？

小楼

ccc123 发表于 2015-10-21 22:46
请问这个DR INCOME TAX EXPENSES 500 是属于equity account还是other expense account？

属于other exp account

KKei

让TAFE的来回答吧

fruitcandy

LZ是会计学生吗？

笨猫

mytony2004 发表于 2015-10-21 22:43
DR INCOME TAX EXPENSES 500
CR PROVISION FOR INCOME TAX 500

CITYLOOK

楼主你确定你是做会计的么？

ccc123

笨猫 发表于 2015-10-22 22:08

那请问income tax expense属于equity还是other expense？

ccc123

fruitcandy 发表于 2015-10-22 22:06
LZ是会计学生吗？

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

ccc123

CITYLOOK 发表于 2015-10-22 22:08
楼主你确定你是做会计的么？

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

ccc123

小楼 发表于 2015-10-22 22:03
属于other exp account

第二个accounting firm告诉我，book into equity account，是CA 的firm，senior级别的会计

ccc123

KKei 发表于 2015-10-22 22:03
让TAFE的来回答吧

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

steveking

ccc123 发表于 2015-10-22 22:38
第二个accounting firm告诉我，book into equity account，是CA 的firm，senior级别的会计 ...

调整equity需要很多条件的，你这个案例没有那么复杂。

ccc123

steveking 发表于 2015-10-22 22:46
调整equity需要很多条件的，你这个案例没有那么复杂。

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

steveking

ccc123 发表于 2015-10-22 22:51
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 accou ...

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。

fruitcandy

ccc123 发表于 2015-10-22 22:35
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 ...

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。

ccc123

fruitcandy 发表于 2015-10-22 23:04
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 ...

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

mytony2004

ccc123 发表于 2015-10-22 23:06
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

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).

fruitcandy

ccc123 发表于 2015-10-22 23:06
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

那我也来学习一下吧。

ccc123

mytony2004 发表于 2015-10-22 23:18
AASB112
para 58 Current and deferred tax shall be recognised as income or an expense and included ...

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

fruitcandy

ccc123 发表于 2015-10-22 23:06
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

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？

ccc123

fruitcandy 发表于 2015-10-22 23:40
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 ...

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

ying.w

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"

lindagong

DR Tax Expenses (equity account)
CR Provision for Income Tax (Current Liability Account)

kikizhu7

CPA怎么楼主了 酸成这样

MiaMin

mytony2004 发表于 2015-10-22 22:18
AASB112
para 58 Current and deferred tax shall be recognised as income or an expense and included ...