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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-temporary-differences-in-taxable-income/
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课程名称：会计师关于应税收入暂时性差异的核算 课程概述： 尽管大多数企业在财务报告和税务申报中对收入和扣除项的处理方式相同，但存在许多处理方式不同的项目。这些项目被称为会计与税务差异（book-tax differences），分为暂时性差异（temporary differences）和永久性差异（permanent differences）。 本课程将重点介绍暂时性差异，包括： * **识别和核算暂时性差异：** 学习如何区分和记录因会计处理与税法处理不同而产生的暂时性差异。 * **递延所得税资产的产生：** 当期财务收益中包含未来才能申报的收入/费用的会计与税务差异时，会产生可抵扣暂时性差异，从而形成递延所得税资产。 * **递延所得税负债的产生：** 当期应税收入中包含未来才能申报的收入/费用的会计与税务差异时，会产生应税暂时性差异，从而形成递延所得税负债。 * **暂时性差异的未来转回：** 掌握在未来期间如何处理这些暂时性差异的转回。 * **资产负债表列报：** 学习如何列报因暂时性差异产生的递延所得税资产和递延所得税负债。 * **所得税费用（或称所得税准备）的会计处理：** 掌握如何编制会计分录记录所得税费用，包括由于会计与税务差异产生的递延所得税收益/负债。
Although a majority of income and deduction items encountered by a business enterprise are treated identically for financial reporting and tax purposes, there are numerous items that are treated differently. They are known as book-tax differences and are classified as either temporary or permanent.This course covers temporary differences, including:how to identify and account for temporary differencesincome/expense book-tax difference relating to financial income that will be recognized in the future is known as a deductible temporary difference creating a deferred tax asset.income/expense book-tax difference relating to taxable income that will be recognized in the future is known as a taxable temporary difference creating a deferred tax liability.What to do when these items reverse in a future period.the balance sheet presentation of deferred tax assets and deferred tax liabilities arising from these transactionshow to prepare the journal entry to record the income tax expense (also called the income tax provision) including the deferred tax benefit/liability due to book-tax differences.
