31 After preparing a draft statement of profit or loss (before interest and tax) for the year ended 31 March 20X6 (before any adjustments which may be required by notes (i) to (iv) below) the summarised trial balance of Triage Co as at 31 March 20X6 is: $’000 $’000 Equity shares of $1 each 50000 Retained earnings as at 1 April 20X5 3500 Draft profit before interest and tax for year ended 31 March 20X6 30000 6% convertible loan notes (note (i)) 40000 Leased property (original life 25 years)

use9996882 發(fā)布于：2020-04-23 20:16:52 瀏覽214次   ACCA FR
income tax expense怎么算 答案是這個Deferred tax Provision required at 31 March 20X6: Revalued property and other assets (7800 + 12000) x 20%) 3960 Provision at 1 April 20X5 (3200) ––––––– Increase in provision 760 Revaluation of land and buildings (7800 x 20%) (1560) ––––––– Balance credited to profit or loss (800) 不明白里面的7800*20%，為什么要考慮land and building
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XinWenCao 發(fā)布于2020-04-24 09:43:12

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