What does it mean to have unpaid wages in the deferred income tax asset account details of the ent

Deferred tax assets and deferred tax liabilities correspond to temporary differences, and deductible temporary differences are the parts that can be used for tax deduction in the future, which are assets that should be recovered, so they correspond to deferred tax assets; Deferred tax liabilities arise from taxable temporary differences, and for temporary differences that affect profits, the recognized deferred tax liabilities should be adjusted to "income tax expense". For example, accounting depreciation is less than tax depreciation, resulting in the book value of assets being greater than the tax base, if the product has been sold externally, it will affect the profit, so the deferred income tax liability should adjust the income tax expense for the current period.

If the temporary difference does not affect the profit but is directly included in the owner's equity, the recognized deferred tax liability should be adjusted to the capital reserve. For example, the financial assets available for ** are measured according to fair value, the fair value of the property has increased, the accounting has increased the book value of the financial assets available for **, and the capital reserve recognized, because it does not affect the profit, so the recognized deferred tax liability cannot adjust the income tax expense, but should adjust the capital reserve.

1. This account accounts for the income tax assets arising from the deductible temporary differences recognized by the enterprise in accordance with the income tax standards.

Income tax assets arising from losses that can be covered by pre-tax profits in subsequent years in accordance with the provisions of the tax law are also accounted for in this account.

2. This account shall be accounted for in detail according to the deductible temporary differences and other items.

3. Main accounting treatment of deferred tax assets.

1) When recognizing relevant assets and liabilities, the deferred income tax assets that should be recognized according to the income tax standards shall be debited from this account and credited to the accounts of "income tax - deferred income tax expense" and "capital reserve - other capital reserve".

2) On the balance sheet date, if the deferred income tax assets to be recognized by the enterprise according to the income tax standards are greater than the balance of this account, this account shall be debited and the accounts of "income tax - deferred income tax expense" and "capital reserve - other capital reserve" shall be credited; If the deferred tax assets to be recognized are less than the balance of this account, the opposite accounting entries shall be made.

3) On the balance sheet date, if it is expected that sufficient taxable income will not be available in the future period to offset the deductible temporary differences, the accounts of "income tax - current income tax expense" and "capital reserve - other capital reserve" shall be debited and credited to this account according to the amount to be written down.

4. The debit balance at the end of the period reflects the balance of the deferred tax assets recognized by the enterprise.

The debrates of the deferred tax account are accounted for separately as follows:

Debit accounting (asset class): the reversal of the taxable temporal difference * tax rate, the deductible temporal difference * tax rate, the deferred tax balance under the debt method increases when the tax rate is debited, and the deferred tax balance decreases when the tax rate is credited.

Credit Accounting (Liabilities): Occurrence of taxable temporal difference * tax rate, reversed deductible temporal difference * tax rate. Under the debt method, the tax rate increases when the deferred tax balance is credited, and the tax rate decreases when the deferred tax balance is debited.

It is the employee who leaves (mostly zero-hour workers) to press the money, and then the employee leaves and does not ask the company for it, then the money becomes the company.

According to the provisions of the tax law, the amount of taxable income payable for the current year needs to be increased by the unpaid remuneration payable at the end of the year, but at the same time, the amount accrued at the end of the previous year can also be reduced, that is, when the tax is adjusted, the adjustment of the remuneration payable to the employee is one increase and one decrease.

Theoretically, the remuneration payable to employees will result in a deferred tax asset with a book value of 20 and a tax basis of 0, and the deferred tax asset 5 (25% income tax rate) will be recognized, and the entries are as follows.

Debit: Deferred tax assets 5

Credit: Income tax expense 5

However, in general practice, it is rarely recognized, first, it has to change every year, which is very troublesome, and second, it may not meet the premise of recognizing deferred tax assets.

1. Deferred tax liabilities and deferred tax assets are assets and liabilities respectively. The "Deferred Tax Assets" account is used to account for deferred tax assets arising from deductible temporary differences recognized by the enterprise. On the balance sheet date, the enterprise should debit this account and credit the "Income Tax Expense - Deferred Tax Expense" account according to the recognized deferred tax assets.

If the balance of deferred tax assets at the balance sheet date is greater than their book balance, the account shall be debited and the account "income tax expense - deferred tax expense" shall be credited according to the difference; The difference between the due balance of the deferred tax asset at the balance sheet date and the carrying balance is reversed. At the end of the period, this account is a debit balance, reflecting the deferred tax assets recognized by the enterprise.

2. The "deferred income tax liability" account is used to account for the deferred income tax liability arising from the temporary differences in tax payable recognized by the enterprise. On the balance sheet date, the deferred tax liabilities recognized by the enterprise are debited to the account "Income Tax Expense - Deferred Tax Expense" and credited to this account.

If the balance of the deferred income tax liability at the balance sheet date is greater than its book balance, it shall be recognized according to the difference, and the account of "income tax expense - deferred income tax expense" shall be debited and credited to this account; If the due balance of the deferred tax liability at the balance sheet date is less than its book balance, the opposite accounting entry shall be made. The credit balance at the end of this account reflects the deferred tax liabilities recognized by the enterprise.

3. The book value of the asset is less than the tax basis of the asset

Debit: Income tax expense Deferred tax assets.

Credit: Tax Payable – Income Tax Payable.

4. The book value of the asset is greater than the tax basis of the asset

Borrow: Income tax expense.

Credit: Tax Payable – Income Tax Payable Deferred Tax Liabilities.

Liabilities are treated in contrast to assets.

A company actually incurred 600,000 yuan of advertising expenses in 20x2, and the advertising expenses that can be paid before tax in that year are 200,000 yuan, and the actual deduction is 600,000 yuan, and the tax department requires the company to increase the taxable income by 60-20 = 400,000 yuan during the inspection process. The company paid 40 25% = 100,000 yuan of enterprise income tax and made the following accounting treatment:

Borrow: Income tax expense.

Credit: Tax Payable – Income Tax Payable.

Borrow: Profit for the current year.

Credit: Income tax expense.

When the 20x2 annual final settlement is settled, the following accounting entries should be made:

Borrow: Income Tax Expense - Current Income Tax Expense.

Credit: Tax Payable – Income Tax Payable.

Debit: Deferred tax assets – deductible temporary differences.

Credit: Income Tax Expense – Deferred Income Tax Expense.

Deferred income tax assets account for income tax assets arising from deductible temporary differences recognized by enterprises in accordance with income tax standards. It is an asset class account. Increase the debit, decrease the credit, and the balance is debited. The entries are:

Debit: Deferred tax assets.

Credit: Income tax expense.

Deferred income tax liabilities account for income tax liabilities arising from taxable temporary differences recognized by enterprises in accordance with income tax standards. It is a liability account. Increase credit, decrease debit, balance in credit. The entries are:

Borrow: Income tax expense.

Credit: Deferred tax liability.

"Deferred tax liabilities" is a liability account; Deferred tax assets are asset class accounts.

This is actually reflected in the name of the subject.

Deferred income tax liabilities are calculated for the income tax that should be paid by the enterprise in the future period, with an increase in credits and a decrease in debits, and the balance is generally on the credit side.

Deferred income tax liabilities account for the income tax that can be deducted by the enterprise in future periods, increasing the debit side and decreasing the credit side, and the balance is generally on the debit side.

When a deferred tax asset occurs:

Borrow: Income tax expense.

Deferred tax assets.

Credit: Tax Payable – Income Tax Payable.

When reversing a deferred tax asset:

Borrow: Income tax expense.

Credit: Tax Payable – Income Tax Payable.

Deferred tax assets.

When a deferred tax liability is incurred:

Borrow: Income tax expense.

Credit: Tax Payable – Income Tax Payable.

Deferred tax liabilities.

When a deferred tax liability is incurred:

Borrow: Income tax expense.

Deferred tax liabilities.

Credit: Tax Payable – Income Tax Payable.

Sometimes the accounting treatment and tax basis will be different.

For example, for a fixed asset, the enterprise uses the straight-line method to calculate depreciation, but the tax law stipulates that the asset uses the double balance method to calculate depreciation.

In this way, the carrying amount of the assets at the end of the period will be higher than the tax base, and the deferred tax liability will be used in this case, and the deferred tax asset will be used otherwise.

If the book value at the end of the period is lower than the tax basis, the deferred tax liability shall be accrued, and vice versa, the deferred tax asset shall be provided.

For example, at the end of the period, the book value of a fixed asset at the end of the period is 1 million, the tax basis is 800,000, the income tax rate is 25%, and the income tax payable for the current year is 2 million.

Debit: Income tax expense 205

Credit: Deferred tax liability 5

Tax Payable - Income Tax Payable 200

Deferred tax assets are assets that are expected to be used for tax deduction in the future, and deferred tax is the impact of time differences on income tax, and deferred tax will only be generated under the tax impact accounting method.

Deferred tax assets are non-current assets in the asset class account and are listed in the balance sheet before other non-current assets.

The entries here are only offsetting entries, that is, reversing the original related party transaction entries. Apparently the original entry was.

Debit: Deferred tax assets.

Credit: Income tax expense.

It should be followed by long-term amortized expenses under it.

(1) The current income tax expense refers to the tax payable in the current period - the income tax expense corresponding to the income tax payable.

2) Deferred income tax expense refers to the impact of deferred tax assets and deferred tax liabilities on income tax expense, and the recognition of deferred tax assets (asset class accounts increased on the debit side) will reduce income tax expense, and the entries are as follows:

Debit: Deferred tax assets.

Credit: Income tax expense.

The reversal of deferred tax assets will result in an increase in income tax expense, which is broken down as follows:

Borrow: Income tax expense.

Credit: Deferred tax assets.

The recognition of deferred tax liabilities (liabilities account, added to the credit) will increase the income tax expense, and the entries are as follows:

Borrow: Income tax expense.

Credit: Deferred tax liability.

The reversal of deferred tax liabilities will reduce deferred tax expense, which is broken as follows:

Debit: Deferred tax liability.

Credit: Income tax expense.

According to the closing balance of deferred tax assets and deferred tax liabilities minus the opening balance, calculate the amount of deferred tax assets and deferred tax liabilities in the current period.

"Property Profit and Loss Section" is a temporary transitional account, which is used when dealing with property losses or unexplained increases, because when the enterprise deals with its own property, it is not as much as it wants, and it needs to go through certain procedures and procedures for review.

For example, if the enterprise finds that there is a property loss during the inventory, for example, when the materials in the warehouse are different from the registered content on the account, then it is natural to check the reason and report to the leader for processing, then this account should be used

1. Material loss occurs in inventory.

Borrow: Pending property loss and overabundance, current asset inventory loss.

Credit: raw materials.

Credit: Tax Payable, VAT Payable, Input Tax.

2. After finding out the reason, deal with it according to the leader's handling opinions, for example, the lack of materials is because it was stolen, and the result of the treatment will be compensated by the custodian, and the public will be responsible for part of it.

Borrow: Administrative expenses (non-operating expenses) Loss of current assets.

Debit: Other receivables xx custodian.

Credit: Pending Property Losses and Losses Current Assets Inventory Loss.

Current Ratio = Current Assets Current Liabilities.

Quick Ratio = (Current Assets, Inventories) Current Liabilities.

Debt-to-asset ratio = (total liabilities Total assets) 100%.

Question addition, there is no problem with the carryover processing of those you wrote, hehe.

1. Knot**

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Sales tax and surcharges.

Other business costs.

Management fees. Finance Expenses.

Selling expenses. 2. Inventory profit and loss: The new standard accounts for the inventory profit and loss of fixed assets through the account of "profit and loss adjustment of previous years". Others are accounted for through "Profit or Loss on Property to be Disposed of".

Fixed assets surplus:

Borrow: Fixed assets.

Credit: Prior Year Profit and Loss Adjustment.

Debit: Profit and loss adjustments for prior years.

Credit: Non-operating income - surplus of fixed assets.

Debit: Profit and loss adjustments for prior years.

Credit: Tax Payable – Income Tax Payable.

Fixed asset inventory loss:

Borrow: Profit or loss on property to be disposed of - loss or excess of fixed assets to be disposed of.

Credit: Fixed Assets.

Borrow: Non-operating expenses.

Credit: Profit or loss on property to be disposed of - Loss or excess of fixed assets to be disposed of.

Inventory profit and loss: all through the "property to be disposed of profit and loss" accounting, inventory profit and approval of the management expenses, inventory loss to the management expenses.

Profit: Borrow: Inventory Goods.

Credit: Pending Property Gains and Losses.

Borrow: Profit or loss on property to be disposed of.

Borrow: Administrative Expenses (in red).

Inventory Loss: Borrow: Profit or Loss on Property to be Disposed of.

Credit: Inventory of goods.

Debit: Other receivables - compensation for the wrongdoer.

Management fees. Credit: Pending Property Gains and Losses.

3. Current ratio = total current assets Total current liabilities * 100% quick ratio = liquid assets Current liabilities Liquid assets refer to the balance of current assets after deducting inventory, and sometimes deduct expenses to be amortized, prepaid payments, etc.

Debt-to-asset ratio = (total liabilities Total assets) 100%.