小白考cpa

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  唐三藏 楼主 2017-11-27 08:00:03

  Income taxes：

  1. taxable profit=taxable income-tax deduction （current tax liability=taxable profit* tax rate）

  2.Deferred tax ：deferred tax asset（asset<tax base）; deferred tax liability(asset> tax base which may caused by different amortization) 3. taxable income = PBT+ taxable deduction(donation, hunting expense, VAT penalty) - taxable interagation 4. Income tax expense= taxable income*country tax rate 5. effective tax rate= income tax expense/PBT

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  唐三藏 楼主 2017-11-28 06:45:09

  Income tax：

  1. Loss of the year carried forward: deferred tax asset

  Income statement 1.sales of goods= opening inventory+purchase-closing inventory 2. Gain and loss comes from other source 3. cost of sales>50% of total operating expense--cost leadership, otherwise, differentiation strategy 4. 地震属于other comprehensive income 5. extraordinary items are both unusual and infrequent

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  lqq (生活一地鸡毛) 2017-11-28 16:23:09

  参加英文的考试吗

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  橘甜豆儿 2017-11-30 16:45:00

  英文的五分性价比有点低哈

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  唐三藏 楼主 2017-12-04 05:10:57

  参加英文的考试吗 参加英文的考试吗 lqq

  嗯啊

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  唐三藏 楼主 2017-12-04 05:11:11

  英文的五分性价比有点低哈 英文的五分性价比有点低哈 橘甜豆儿

  确实啊啊啊

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  唐三藏 楼主 2017-12-04 06:59:45

  12.3

  1. 对cost of good sold 有新的认知
  2. shareholders= NCI+owner of parent

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