咨询会计大牛小牛们个Journal Entry问题

fleaf

请教各位CA，CPA，CIMA等各种A的大牛小牛奶牛们个小问题，
公司从政府那里得到6位数的R&D Tax Incentive。这个Journal Entry该咋记啊。
DR Bank xxxxxx
CR Income Tax expense xxxxxx ?

IMELBOURNE

Just as an example:Upon creating the R&D tax offset refund:

Cr Income tax expense

Dr Provision for tax

When the refund comes in it is coded to the provision for tax account:

Dr Bank

Cr Provision for tax

IMELBOURNE

R&D Tax Offset Cheques are Not Assessable Income ~

911110000

https://www.ato.gov.au/printfrie ... x-concession--FAQs/

CYRUI

Dr Bank
Cr R&D refund (Income)

This income is exempted for tax purpose

zliybyc1

2楼正解