Nyob rau hauv Teb Chaws Asmeskas Feem Ntau Txais Cov Cai Tswj Nyiaj Txiag (U. S. GAAP), ib qho kev muab yog tus nqi. Yog li, "Provision for Income Taxes" is an expense in U. S. GAAP but a lav in IFRS.
Puas yog kev lav phib xaub lossis kev siv nyiaj?
Nyob rau hauv kev tshaj tawm txog nyiaj txiag, cov kev cai raug sau tseg ua kev lav phib xaub tam sim nontawm daim ntawv tshuav nyiaj thiab tom qab ntawd muab tso rau hauv tus account tsim nyog ntawm cov nyiaj tau los.
Puas yog kev them nqi tib yam?
Tag nrho cov nuj nqis tau tshwm sim lawm tab sis tseem tsis tau them. Los ntawm qhov sib txawv, cov kev cai yog faib rau qhov tshwm sim, tab sis tsis paub tseeb, cov luag haujlwm yav tom ntej. … Nyob rau hauv ntau yam, tus yam ntxwv ntawm tus yam ntxwv ntawm tus nqi them raws li qhov nyiaj tau los lossis kev muab tuaj yeem nyob ntawm lub tuam txhab txhais lus.
Yuav siv li cas?
Yog li txhawm rau txheeb xyuas tus nqi them nyiaj, peb tuaj yeem hais tias, Hauv kev suav nyiaj, qhov kev muab txhais tau tias yog ib qho nyiaj tso tseg hauv kev cia siab tias yuav siv nyiaj yav tom ntej lossis txo cov khoom muaj nqis. Raws li IAS 37 ntawm International Financial Reporting Standards, Ib qho kev qhia yog lub luag haujlwm ntawm lub sijhawm tsis meej lossis tus nqi.
Yuav ua li cas rau koj tus account rau kev muab?
Accounting rau Provision
A provision yuav tsum lees paub tias yog ib qho kev siv nyiaj thaum qhov tshwm sim ntawm cov luag num muaj feem cuam tshuam, thiab ib tus tuaj yeem kwv yees tus nqi ntawm cov nuj nqis. Cov nuj nqis cuam tshuam account yog debited, hos ib tug offsetting lav account yog credit.
