代写价格:所得税受延期缴纳的影响

03 12月 代写价格:所得税受延期缴纳的影响

代写价格:所得税受延期缴纳的影响

公司在损益表中将当期和递延所得税确认为费用或收入,但直接记入或借记股本的项目除外。本公司不承认递延所得税,如果递延所得税产生于业务合并的初始会计,在这种情况下,在确定本公司商誉时使用递延所得税。

代写价格:所得税受延期缴纳的影响

2014年厂房设备折旧费2190万美元,同比增长6.4%。

去年,该公司投资了2540万美元的工厂和设备。

投资新建7家JB高保真音响店,1家JB高保真家居店,13家JB高保真家居店改造为JB高保真家居店。该公司还投资了店面搬迁。2013年开业的门店已经完工。对现有门店的改造也进行了投资。因此所得税受延期缴纳的影响。

代写价格:所得税受延期缴纳的影响

The company recognizes current and deferred tax as an expense or income in the income statement, except when it relates to items that are credited or debited directly to equity. The company does not recognize deferred tax where it arises from the initial accounting for a business combination, in which case it is used while determining goodwill of the company.

代写价格:所得税受延期缴纳的影响

The total amount of depreciation expense for plant and equipment for 2014 was $21.9m, up 6.4% yoy (year on year).
The company invested additional plant and equipment of $25.4m during the year.
The amount was invested in opening of 7 new JB Hi-Fi stores, 1 new JB Hi-Fi Home store and conversion of 13 existing JB Hi-FI store into JB Hi-Fi Home store. The company also invested in store relocations. The stores started in 2013 were completed. Investment was also done in renovation of existing stores. Thus Income tax is affected by deferrals.