该如何写个journal来记录income tax expense？两个account firm 给出了不同的答案，到底哪个正确

ccc123

比如是今年，计算出公司30%税率，算出该交给ato 500的income tax税，那么journal应该如何写来记录呢？

DR  什么呢？  $500 (这个属于DR equity 还是 DR other expense， 两个account firm 给出了不同的答案)

CR Provision for income tax - liability a/c  $500

大家觉得呢？

如果是individual或者sole trader那么肯定是DR equity-drawings，可是如果是公司呢，之前的firm和现在的firm说了不同的记录方法，到底哪个正确呢？

jeff_lawsons

I assume this is a MYOB end of year reconciliation question. If yes, both accountants could be correct.

An income tax expense account is actually a Profit & Loss Appropriation Account and there are no specific P & L appropriation accounts in MYOB , you can either choose to record the income tax as 'other expense' or to record it as 'equity' . If you choose to record it as 'other expense', you will need to journal out to Retained Profits after you roll to your next financial year. If you choose to record it as 'equity',then you do not need to do this journal.