阿摩線上測驗
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阿摩線上測驗
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*1.機器：
| X10/12/31(25%) | X11/12/31(25%) | X12/12/31(25%) | X13/12/31(20%) | X14/12/31(20%) | |
| 帳上金額 | $1,440,000 | $1,080,000 | $720,000 | $360,000 | $0 |
| 稅上金額 | $1,200,000 | $720,000 | $360,000 | $120,000 | $0 |
| 累計差額 | $240,000 | $360,000 | $360,000 | $240,000 | $0 |
| 本期認列 | $240,000 | $120,000 | $0 | ($120,000) | ($240,000) |
| DTL帳面金額 | $42,000* | $72,000** |
*$42,000=$120,000*25%+($120,000)*20%+($240,000)*20%
**$72,000=($120,000)*20%+($240,000)*20%
X10/12/31 所得稅費用 217,000
遞延所得稅負債 42,000
應付所得稅 175,000 [($1,000,000-$60,000)-$240,000]*25%
X11/12/31 所得稅費用 325,000
遞延所得稅負債 30,000
應付所得稅 295,000 [($800,000+$500,000)-$120,000]*25%