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标题: [教材、Notes、资料] Level 1 Financial Reporting Analysis Notes p.189 [打印本页]

作者: Cherry_加油 时间: 2010-9-11 00:13 标题: Level 1 Financial Reporting Analysis Notes p.189

Can anybody tell me why the tax increased in income statement is different from that increased in Liabilities in Balance sheet? Thanks a lot!!

作者: Cherry_加油 时间: 2010-9-15 00:03 标题: 顶一个，求高手回答

顶一个，求高手回答

作者: lj4847 时间: 2010-10-1 23:30

利润表中的所得税费用=DTL-DTA+应纳税所得额*t

资产负债表上的所得税科目只有DTA/DTL

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