会计题,答对追加100分!一共200分!Plant costing $20,000 with 累积折旧 of $4,000 was sold on the 30/6/09 for $18,000.The plant was acquired on 1/7/06 for $180,000.For tax purposes,this asset has an expected life of 10 years.For company reporting purposes,it is depreciated over 15 years.（所有可折旧的资产都是按占直线法折旧而且剩余价值/残值为0）The building was revalued on 30/6/09.The building has not been previously revalued.For tax purposes,the building is depreciable over 40 years.It is depreciat

会计题,答对追加100分!一共200分!
Plant costing $20,000 with 累积折旧 of $4,000 was sold on the 30/6/09 for $18,000.The plant was acquired on 1/7/06 for $180,000.For tax purposes,this asset has an expected life of 10 years.For company reporting purposes,it is depreciated over 15 years.（所有可折旧的资产都是按占直线法折旧而且剩余价值/残值为0）
The building was revalued on 30/6/09.The building has not been previously revalued.For tax purposes,the building is depreciable over 40 years.It is depreciated over 10 years for company reporting purposes.The company also recorded a doubtful debts expense of $3,000 in the year ended 30/6/09.Other expenses are all deductible.The tax rate had been 30% for a number of years,but was changed to 25% with effect from 1/7/08.
Required
Using the template provided,calculate the correct figures and create all relevant journal entries that relate to the current and deferred tax accounts for the year ended 30/6/09.You need to ensure the calculations in your tax effect worksheets reconcile with your journal entries and the required T accounts.Not all the information has been given to you,so you will need to find some figures for yourselves.
工厂成本20000（4000的累计折旧）在09年6月30日买了18000.这个工厂在06年7月1日以180000获得.税务局 认为是这个资产可用10年.公司作为15的折旧
这栋楼在09年6月30号被重新估价.不再是之前的价值.税务局认为这栋楼有40年寿命,但是公司作为10年寿命作报表.
在09年6月30日,公司还记录了一个 债务拖欠费用3000 .其他费用都是可扣除的.税率是30%,但是在08年7月1日改为了25%.
用以上条件,计算正确的数据和所有相关的 税收 和 递延税款 账户 的 09年6月30日的日记账分录.你必须确保你的税收效应工作表和日记账分录调谐 （需要 T账户 ）
老师说这里面不是所有的信息都给你的,有一些数据还需要你自己计算!
帮你们翻译好了=.= 翻译的不是很好 但比百度翻译准一点 哈哈~