关于DTA DTL 什么的一道题 求助

jxq91251

The accounting profit before tax of Robinhood Ltd for the year ended 31 December 2011 amounted to $10,000 after including the following information.
The financial year of the company was from 1 January 2011 to 31 December 2011.
Plant: Opening balance at cost as at 1 January 2011 was $100,000. Ending balance as at 31 December 2011 was $100,000.
Deferred tax assets in relation to plant as at 1 January 2011 was $1,500. The cumulative deductible temporary difference in relation to plant as at 31 December 2011 was $10,000.
Depreciation expense of plant: Depreciation expense based on accounting for the financial year was $25,000.
Accumulated depreciation of plant: Opening balance based on accounting as at 1 January 2011 was $25,000.
There is no other difference between accounting profit and taxable income except above information.
Other tax information: income tax rate was 30 per cent.
Required:
(i) Complete the tax worksheet to determine the balances of deferred tax asset (DTA) or deferred tax liability (DTL) as at 31 December 2010.
(ii) Determine taxable income and current tax liability for the financial year ended 31 December 2011. Prepare the journal entry to record the current tax liability.
(iii)Complete the tax worksheet to determine the balances of DTA or DTL as at 31 December 2011 and the change (movement/adjustment) in DTA or DTL for the financial year ended 31 December 2011.
(iv) Prepare the journal entry to record the change (the movement/adjustment) in DTA or DTL for the financial year ended 31 December 2011.

jxq91251

我现在是个什么基础都没有的人 有没有可能通过短时间的自学做出来这道题 请各位大大指教啊 谢谢

ks_w

请用中文。希望你配合

jxq91251

2011年12月31日，Robinhood有限公司（以下简称R）税前会计利润为$10,000，其中：
会计期间为2011年1月1日到12月31日
期初余额为$100,000，期末余额为$100,000
期初递延所得税资产为$1,500，累计可抵扣暂时性差异在12月31日为$10,000
折旧费全年为$25,000
年初折旧余额为$25,000
除了上述事项，没有其他会计和税法计算上的差异了。
其他计税事项：税率为30%
要求：
(i) 完成税收计算表，算出2010年12月31日递延所得税资产（或者递延所得税负债）余额。
(ii) 算出2011年12月31日年度应税收入和纳税义务（应缴税额）。准备日记账用来记录当期纳税义务（应缴税额）。
(iii) 完成税收计算表，算出2011年12月31日递延所得税资产（或者递延所得税负债）余额，以及他们的变动。
(iv) 准备日记账，记录2011年12月31日递延所得税资产（或者递延所得税负债）的变动或调整。

angelol

那么惨吗 ？
哈哈

你去看看，capital allowance 是不是 20% ?
ACCA 的吗 ？

angelol

我该试着答吗？ 也是半桶水

DTA 2011
TWDV - NBV
=80000-75000
=5000
Deferred tax asset = 5000 x 30%
=1500

Taxable Income
Profit add back depreciation Deduct CA
=10000 + 25000 - 20000
=15000

Tax Liability
=15000 x 30%


DTA 2012
TWDV - NBV
=60000-50000
=10000
Deferred tax asset = 10000 x 30%
=3000

DTA Opening 1500
Additional Recognized during the year 1500
DTA Closing balance 3000