问个income tax expenses问题，firm同学进

cruz7101607

一个sole-trader 2016 financial year的tax return是debt $1000, lodge return后给他做2017 FY的journal entries: Debit income tax expenses Credit income tax payable他交钱时，Debit income tax payable Credit cash at bank, 这样做对吗？这说明2016 tax debt payment是2017的expenses，可以降低2017的profit和tax payable?
如果是company, 处理方式相同嘛？

无夜草的马

sole trader 不存在income tax expense， income tax 是private nature. 公司income tax expense 哪年盈利在哪年 做year end journal。DR income tax expense CR payable

meng_fish

楼上正解