Deferred tax liability - ihe bụ nke a?

Iwu dị na nke na-aza ajụjụ nke na-akpata ma na-emefu maka tax nzube na njikere nke ego nkwupụta, nwere ọtụtụ ihe dị iche iche. Banyere nke a, ichekwa ghọtara na ụfọdụ akwụkwọ na ọ gaghị adaba ndị nke ọzọ. Ntem, ke ndiyarade imewe mgbagwoju mgbe bilie.

PBU 18/02

Ndokwa a na e ẹkenam na-egosipụta iche dị na ichekwa tax akuko. PBU dị iche parameters maka na-adịgide adịgide na-adịru nwa. Ihe mbụ na-agụnye ego / expenses, nke na-egosi na-aza ajụjụ, ma ọ dịghị mgbe sonye na akaụntụ na tax isi. Ha nwekwara ike-sonye na akaụntụ mgbe na-ekpebi ikpeazụ, ma ọ nwere ike ghara ofu na aza ajụjụ akwụkwọ. Provisionally kwuru na ego / expenses, nke na-egosi na ihe ndekọ ndị dị otu oge na ebumnuche nke ụtụ isi na-e na a dị iche iche nkeji oge. N'ihi na omume nke ndị a dịgasị iche iche e nwere a deferred tax ibu. Nke a PBU na-enyekwa a ụfọdụ iji na-atụgharị uche deductions si uru. The nhazi efu / ego bụ hà bụ ndị na ọnụego nke ịkwụ ụgwọ na mmefu ego na na-aza ajụjụ uru. Na ukpụhọde nke a oke emetụta deferred tax akụ na deferred tax ụgwọ, nakwa dị ka-adịgide adịgide iche. N'ihi kpebisiri ike site ego na na-apụta ìhè ná nkwupụta ahụ.

ala

Deferred tax liability - bụ na akụkụ nke onyinye ego, nke na-esote oge kwesịrị iduga na-abawanye na ego nke ugwo. N'ihi nkpunkpu na omume abbreviated IT. Deferred tax liability - nke a bụ a nwa oge dị iche ịda mgbe abanye ego nkwupụta ka ụtụ isi dị elu karịa na nkwupụta. The usoro eji na-chọpụta index:

IT = ọnụego deductions si uru nke a oge ihe dị iche.

Deferred tax ụgwọ: akaụntụ

The ajụjụ ndia enye a pụrụ iche n'isiokwu na nke ya na-egosipụta. Ọ cq. 77. deferred tax ụgwọ na itule gosiri na p. 1420. The akụkọ nke ọnwụ / uru a ego a kọrọ na akara 2430.

Ọ

Ọ bụrụ na ndị deductible dị iche na ọtụtụ site nsiputa ọnụego, enwetara site na ego na-ama na-akwụ iji na mmefu ego, ma na-isiokwu nyefee na-abịa oge. Nke a bara uru na-ezo dị ka deferred akụ. Ọ - mma dị iche n'etiti ugbu a, irè ebubo na nkeji expenses nke ego gbakọọ si uru. Dee-anya nke ya na sch. 09. Ọ bụrụ na ndị depreciation a na-nyere na-esonụ okirikiri, mgbe ahụ na-aza ajụjụ ọ na-adịghị ebubo ka sistemụ arụmọrụ na na tax - na gbakọọ.

Oge Iche (IT)

Ọ na-ekpebisi ike na a n'ụzọ yiri nke ahụ na otu maka ya. Otú ọ dị, nke a bara uru nke na-abụghị ihe ịrịba ama. Deferred tax liability - bụ ego na-eduga na-abawanye na ịkwụ ụgwọ mmefu ego na-eme n'ọdịnihu oge. Mbọ ndị a ga-akwụ mgbe e mesịrị.

Specificity

Aza ajụjụ maka deferred tax ụgwọ a rụrụ na oge nke ọ bụla mkpa dị iche. Iji mma ịghọta, anyị nwere ike na-VAT na uru na-ekpebi mmalite nke ichekwa na-onyinye na mmefu ego maka ọbịbịa okirikiri. Dị ka ga-eme n'ọdịnihu nke VAT deductions gosipụtara na MF. 76. N'otu aka ahụ IT ofu naanị n'okpuru Nkeji edemede 77.

mgbanwe

Na usoro nke Mbelata ma ọ bụ zuru ezu mkpochapu nwa oge dị iche iche ga ibelata na deferred ibu. The nchịkọta isiokwu ọmụma ga-gbazie. On mkpofu ihe akpan owo ma ọ bụ ibu nke ihe na nke ị na-anakwa ndị a ichekwa ga-emetụta site ego nke deductions na-eme n'ọdịnihu oge. N'ọnọdụ dị otú ahụ ka a kagbuo a na-eme, ọ bụ. Deferred eme mere n'okpuru n'ihi uru na losses. Ha na-e gosiri na Debit cq. 99. Na nke a, cq. 77 otoro. Na akuko oge na usoro nke na-ekpebi ihe ndị index nke p. 2420 banyere ịkwụ ụgwọ ego na ọnụego nke e guzobere ọhụrụ IT. Mgbe ejuputa e 2430, 2450, na-eji ọchịchị nke "debit-n'aka". Dị ka MF. 09 na 77 nke ụgwọ-na consumable ntụgharị subtracted, mgbe ahụ, chọpụta ihe ịrịba ama nke N'ihi. The okwu na iche edoghi na-egosi a ebughi (na parentheses) uru. Mgbe ị na-agbanwe ya na ntụziaka nke na-amụba oke nke uru ga ibelata. Ọzọ, mgbe ọ na-na mbenata ego ụba.

Ugbu oke nke uru

Ọ mejupụtara nke ego n'ezie-akwụ ụgwọ ndị na mmefu ego n'ime akuko oge. Nke a bara uru na-gbakọọ na ndabere nke nhazi ego nke ego / oriri na ya mgbanwe na-egosi na-eji na guzobere IT, IT na ofu ịkwụ ụgwọ. Maka mgbawa, si otú usoro na-etinyere:

VT = SD (LE) PNA + - + PNA Ọ - IT.

ngụkọta oge nlereanya a na-akọwa na PBU 18/02, paragraf 21. Lelee ziri ezi ngụkọta oge bụ kwere omume, na-eji ihe ọzọ usoro:

Þ = taxable ego maka akuko oge 's ọnụego nke onyinye ego.

Ọ bụrụ na nzukọ adịghị egboro adịgide adịgide tax ịkwụ ụgwọ, kpam kpam dị iche n'etiti notional ego, gbakọọ si uru, na nke ugbu a ga-IT - IT. Nke a index ga-emetụta ịdị ukwuu nke ahụ n'ezie allocations.

Deferred tax liability: ikenye

Dị na Ọdịdị nke akuko na ego na nkwupụta chọpụta net ego eji akụkụ eyi = BP + Ọ - TNP - IT, nke:

• BP - aza ajụjụ urù;
• TNP - ugbu a tax.

Nke a usoro na-eji IT na IT, nke na-egosi na itule mpempe akwụkwọ:

• DB cq. 09 KD cq. 68;
• DB cq. 68 KD cq. 09;
• DB cq. 68 KD cq. 77;
• DB cq. 77 KD cq. 68.

Ha nwere mmetụta na ego nke deductions si uru. Otú ọ dị, isiokwu ndị a na-adịghị ikwu na net ego. Na-egosipụta n'ezie usoro nke ịgbakọ deductions si uru na n'otu oge e guzobere ọmụma banyere nkesa ego nwere ike na-egosi na 2 ọnọdụ. Ha na-na, n'eziokwu, deferred tax ụgwọ na ihe ala na-enwe mmetụta cq. 99 na 68. Na nke a, ọ ekwurịta ide na a free akara ma ọ bụ na ndị nkọwa memorandum.

bara uru ngwa

Dị ka deferred tax liability? Ihe Nlereanya agụnye a. E were otu nzukọ ka enwetara a na kọmputa usoro. The na-eri nke software - 8 nke district .. N'otu oge iji site na mmepe nke ihe omume ahụ bụ nanị. Na nke a, ụlọ ọrụ ahụ si director nyere iwu dee na-apụ na-eri nke ịzụta software ruo afọ abụọ. The ego ndekọ ego a gụnyere na emere mmefu. Ọ kwere tax aduakde depụ ndị na-eri nke usoro ihe omume n'otu oge na-akwụ ụgwọ. N'ihi ya, e nwere a oge ihe dị iche. Nkeji ugwo uru ga-elu karịa na nke ugbu a, na uru nke IT: 8,000 x onyinye udu. The ego ndia nke a ga-egosi dị ka ndị a:

• Debit cq. 99 KD cq. 68 (09) - nhazi kwụọ ụgwọ;
• Debit cq. 68 (09) KD cq. 77 - IT.

Na nke a, isiokwu, nke na-egosipụta ego nke ga-eme n'ọdịnihu ịkwụ ụgwọ,-eme dị ka a n'ezinụlọ itule. Ọ na-akwakọba ego nke tax na-Ọzọkwa nkwụnye na-eme n'ọdịnihu oge. Dee-anya nke na ọ na-emepụta na-abịa cycles. Na nke a atụ, ihe omume kọmputa ama esịn si tax akuko. Ntem, ọ dịghị ụzọ na-emetụta ndị na-akwụ ụgwọ nke ụlọ ọrụ. Na-aza ajụjụ, na aka nke ọzọ, dee na-apụ na-emetụta nanị a kpọmkwem akụkụ nke usoro ihe omume, nke akụkọ nke ugbu a ego oge. Na-egosipụta ihe ọmụma na-esonụ n'ụzọ:

• Debit cq. 20 KD cq. 97 - akụkụ nke na-eri nke a programmụ kọmputa (bụghị tinyere VAT);
• Debit cq. 19/04 cd cq. 97 - ego nke deductions uru kwukwara.

Ke idaha emi, uru nke a ugwo ego a ga-enwe ime. Part nke ikpeazụ ga-akwụ ụgwọ. The dapụtaara nwetara debit ntụgharị.