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ac12 所得稅抵減之會計處理準則
ac12 所得稅抵減之會計處理準則
ac12 所得稅抵減之會計處理準則
89
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$8,000,000
( 5,500,000)
$2,500,000
$010,000
250,000
30,000
900,000
100,000
50,000
(200,000)
( 10,000)
450,000
50,000
10
( 1,190,000)
$1,310,000
(
60,000)
$1,250,000
500,000)
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88
89
$..400,000
220,000
603,000
( 13,000)
460,000
130,000
1,260,000
1,300,000
2,600,000
(1,000,000)
600,000
( .. 100,000)
()
120,000
$6,580,000
$ 380,000
200,000
100,000
280,000
350,000
700,000
150,000
350,000
2,400,000
380,000
635,000
775,000
11
750,000
$5238,000
130,000
690,000
(1,008,000)
480,000
120,000
1,200,000
900,000
2,000,000
(1,800,000)
1,000,000
(1,300,000)
150,000
$5,800,000
$162,000
90,000
( 87,000)
( 5,000)
( 20,000)
10,000
60,000
400,000
600,000
( 200,000)
( 400,000)
200,000)
( 30,000)
$780,000
350,000
150,000
150,000
310,000
$ .30,000
50,000
( 50,000)
( 30,000)
500,000
0
1,100,000
300,000
1,800,000
380,000
560,000
200,000
(150,000)
700,000
(950,000)
50,000
600,000
0
75,000
575,000
( 120,000)
0
$6,580,000 $5,800,000
(120,000)
$780,000
$10,000
$5,000
$400,000 $250,000
$200,000
$600,000$10
60,000
$300,000$700,000
10%
$400,000$600,000
$200,000$50,000
$30,000
$100,000$40,000
$500,000
$350,000
10,000 $120,000
$750,000$100,000
12
89
$750,000)
$310,000)
250,000)
30,000)
()60,000)
()50,000)
()90,000)
82,000)
20,000)
()10,000)
30,000)
50,000)
()50,000)
(030,000)
50,000)
$982,000)
200,000)
(300,000)
13
232,000)
(100,000)
(100,000)
(120,000)
(500,000)
(720,000)
$162,000)
238,000)
$400,000)
$250,000)
$480,000)
$350,000)
$600,000)
$400,000)
600,000)
(700,000)
$300,000)
14
89
$7,992,000)
40,000)
(5,450,000)
(5,860,000)
(5,250,000)
(5,480,000)
(5,010,000)
$982,000)
200,000)
( 300,000)
(100,000)
( ,100,000)
( ,120,000)
( 500,000)
(720,000)
$162,000)
238,000)
$400,000)
15
$750,000)
$10,000)
250,000)
30,000)
60,000)
50,000)
90,000)
82,000)
20,000)
10,000)
30,000)
50,000)
50,000)
30,000)
50,000)
232,000)
$982,000)
$350,000)
$600,000)
$400,000)
600,000)
(700,000)
16
$300,000)
17
$ 40)
100)
100)
650)
(100)
(200)
$590)
18
(240)
19
$550)
20
21
1031720
(02)2549-0549
(02)2549-0634
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