想問 taxation 和provision for taxation 的分別. taxation 係 expenses account (係income statement 出現) provision for taxation 係liabilities account (係balance sheet 出現) 1)如果上年要比$150, 點入...
...戶口或現金繳付了稅款給香港稅務局，都係： Dr. Provision for Taxation Cr. Bank 或 Cash Provision for Taxation ...
The provision for taxation is only a rough estimation of the profits tax liability a company may... for any tax underprovided. Vice versa, Dr. Provision for Taxation Cr. Taxation Cr. Bank for amount overprovided. For...
...係$150, 已做既provision係$100:- Dr. Taxation (Expenses) $50 Cr. Tax ...200 provision for the year) 2. Provision for Taxation (Liability) $40(Cr.) (Opening...
Provision for taxation is made after a company has finalized its profit... taxation 2005/06 150 Setup of tax provision for 05/06 When provisional taxation is paid, cash is credited, and the provision for taxation ...
...would be valued at its second hand value. A summary of the taxation treatment of the main benefits-in-kind provided in Hong ...
In respect of taxation , if you have filed return to the Valuation Department, you...
...a current asset in balance sheet ($3000) in year 2, if we have suffer a loss , and no taxation to be paid in this year, we should take the entry when we get back the prepayment...
...t need to pay $50,000 for allowance, then the remain $50,000 you need to count for the taxation . Allowance may include that you live with your parents, you...
(a)the net chargeable income of Mr.chan Income of Mr.Lee - Donation - Contribution to MPFS - Married person's allowance - Child allowance - Dependent parent = $480000 - $4000 - $12000(since the Max...
