标题: 关于tax payable 的问题 [打印本页]
作者: terrysun 时间: 2008-6-5 00:46 标题: 关于tax payable 的问题
考试前急问一下，tax payable, income tax expense哪一个才是今年应该cash outflaw啊？应该是tax payable吧？
作者: yorkcfa 时间: 2008-6-5 09:39
my opinion: none of them is cash outflow.
when the income tax expense occurs, Dr. income tax expense, and Cr. tax payable.
when you pay off your tax payable, it is a outflow.
作者: flyingrich 时间: 2008-6-5 18:34
cash out tax expense (in income sheet, ) = tax payable_end - (tax payable_begin + tax expense)
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