Gia gốc thiết bị: 5184

Thuế TNDN hiện tại: 24%

X0 X1 X2
Carrying 4147.2 3110.4 2073.6
amount
Tax base 3888 2592 1296
Temporary 259.2 518.4 777.6
differences
Deffered tax 62.208 103.68 155.52
liability
Deffered tax 62.208 41.472 51.84
expense
Dr tax expense 62.208 Dr tax expense 41.472 Dr tax expense 51.84
Cr Deffered tax liability Cr Deffered tax liability Cr Deffered tax liability
62.208 41.472 51.84

X0 X1 X2
Accounting profit 30000 30000 30000
Adjusted for 3000 3000 3000
permanent
differences
Adjusted for -259.2 -259.2 -259.2
temporary differences

Taxable profit 32740.8 32740.8 32740.8

Current tax expense 7857.792 6548.16 6548.16
Dr Current tax Dr Current tax Dr Current tax
expense expense expense
Tax liability Tax liability Tax liability