Deferred Income Tax 관련 Difference Permanent Differences 세무조정 (-) : 수익비과세 1) interest on state and municipal bond 2) life insurance proceeds when the corporation is the beneficiary 3) dividend received deduction(DRD) 세무조정 (+) : 비용불공제 4) life insurance premium expense when the corporation is the beneficiary 5) nondeductible portion of meal and entertainment expense 6) payment of penalty of fine 7) federal income taxes 더보기 간단한 프로필 뉴욕타임즈 홍콩지사가 서울로 이전함. 서울지사 담당직원 고용하는 Job description. The newsroom Administrator is the point person for administrative matters in the New York Times bureaus. Responsibilities include the following - act as first point of contact/assitance for all visitors to the newsroom. - troubleshoot staff and staffing issues, making arrangements and commuicating any changes to teams and newsroom staff. - tro.. 더보기 이연법인세 *모든 기록은 개인적인 용도입니다. 오류/사실여부를 보장하지 않습니다. GAAP vs IRS pretax income vs taxable income 발생주의 vs 실현주의 (추정, 주관배제) *추정 예: 대손충당금, 주관 예: 감가상각비 =>세무조정의 대상 경영자 성과측정 vs 과세 taxable income(과세소득) = taxable amount(익금) - deductible amount(손금) Pre-tax financial income(세전이익)=Revenue(수익)-Expense(비용) pre-tax financial income difference permanent diffenences temporary differences (이연법인세) taxable 이연법인세 자산/부채(matching .. 더보기 이전 1 2 3 4 5 6 ··· 36 다음
