Koj puas tuaj yeem them cov nuj nqis se thiab kev lav phib xaub?
Koj puas tuaj yeem them cov nuj nqis se thiab kev lav phib xaub?

Video: Koj puas tuaj yeem them cov nuj nqis se thiab kev lav phib xaub?

Video: Koj puas tuaj yeem them cov nuj nqis se thiab kev lav phib xaub?
Video: New Laj Tsawb Hlub Tsis Muaj Tso Yuav Nciam Ntawm Koj Mus 2024, Kaum ib hlis
Anonim

Thaum ib lub koom haum yuav tsum tau offset deferred se cov cuab tam thiab ncua se liabilities nyob rau hauv nws daim ntawv qhia txog nyiaj txiag txoj hauj lwm vim hais tias nws ua tau raws li tej yam kev mob nyob rau hauv FRS 102.29. 24A, lub koom haum tsis tas yuav muaj cai offset qhov cuam tshuam ncua se nyiaj tau los thiab ncua se tus nqi.

Yog li ntawd, puas tuaj yeem ncua cov khoom muaj nqis se thiab kev lav phib xaub?

Hauv qab ASU, tag nrho ncua se cov cuab tam thiab liabilities , zoo li txhua yam kev nqis peev, yuav ua nqa thiab muab tso rau hauv ib daim ntawv tshuav nyiaj li cas raws li ib qho nyiaj uas tsis yog tam sim no.

Dhau li ntawm saum toj no, dab tsi yog phau ntawv teev npe nkag rau cov khoom muaj nqis se tawm? Peb yuav tsum tsim Txuag Tax lav A/c los yog Deferred Tax Asset A/c los ntawm debiting lossis crediting Profit & Loss A/c feem. Cov Txuag Tax yog tsim ntawm qhov qub se tus nqi. Thov, nco ntsoov tias ob qho tib si nkag tsis dhau tab sis tsuas lav los yog khoom muaj nqis yog tsim rau net npaum li cas ntawm ncua se.

Ib yam li ntawd, koj tuaj yeem nug, puas tuaj yeem ncua sijhawm se cov khoom muaj nqis offset ncua se liabilities?

Lub tuam txhab A yuav tsum lees paub lub net deferred tax lav ntawm CU35, 000, raws li lub koom haum muaj cai raug cai raug cai offset tam sim no cov cuab tam se thiab liabilities thiab cov ncua se vaj tse thiab lav cuam tshuam rau cov nyiaj tau los se levied los ntawm tib yam kev them se txoj cai ntawm tib lub koom haum taxable.

Dab tsi yog cov khoom muaj nqis se thiab kev lav phib xaub?

Cov khoom ntawm lub tuam txhab daim ntawv tshuav nyiaj li cas uas yuav raug siv los txo cov nyiaj tau los ntawm se yav tom ntej yog hu ua ncua se cov cuab tam . A ncua se vaj tse yog qhov opposite ntawm a deferred tax lav , uas tuaj yeem nce cov nyiaj tau los se tshuav los ntawm ib lub tuam txhab.

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