Họ và tên STT Mức độ đóng góp

Lê Hoàng Ân 3 16.67%
Phạm Thị Mỹ Duyên 4 16.67%
Nguyễn Thị Huỳnh Như 16 16.67%
Ngô Thị Kiều Oanh 17 16.67%
Lê Ngọc Nam Phương 19 16.67%
Huỳnh Thị Anh Thư 26 16.67%
1. Tax computation for the year ended 21 December 20x3 2. Taxable (deducti

Company A
Tax comutation for year ended 31 Dec 20x3
20x3 a. PPE
Profit before tax 2,500,000 b. PPE
Adjustment d. Provision
a. Depreciation 24,000 e. Dividend receivabl
Capital allowances (40,000) f. Unearned revenue
(16,000) Cumulative taxable tem
b. Depreciation 30,000
Capital allowances
30,000 3
c. Disallowed depreciation 10,000 (PD) Balance, 1 January
d. Expenses relating to impairment losses provisions 30,000 Change
Utilization of impairment losses provisions (50,000) Balance, 31 December
(20,000)
e Dividend income (60,000)
Dividend received 50,000 Tax payable
(10,000) Change in deferred tax
f. Earned revenue (30,000) Tax expenses
Cash received from unearned service revenue 32,000
2,000 Journal entries
g. Entertainment expenses 9,600 Dr Tax expense
Donations to non-qualifying charities 9,500
Disallowed transport expenses 13,000
32,100 (PD)
h. Tax-exempt income (14,000)
Double-deductions (65,000) 4
(79,000) (PD) Profit before tax
Taxable income 2,449,100 Pernament differences
Tax rate 24%
Tax payable 587,784 Tax on PBT after PD
Effect of change in tax
Tax expenses
2. Taxable (deductible) temporary differences as at 31 Dec 20x3

Carrying Tax bases Cumulative taxable (deductible)

amount temporary diffenrence
48,000 - 48,000 ->TTD
105,000 - 105,000 ->TTD
d. Provision 35,000 - (35,000) -> DTD
e. Dividend receivabl 30,000 - 30,000 ->TTD
f. Unearned revenue 14,000 - (14,000) -> DTD
Cumulative taxable temporaty difference 134,000

Movements in deferred tax liability

Balance, 1 January 26400
5,760
Balance, 31 December 32,160

Tax payable 587,784

Change in deferred tax liability 5,760
Tax expenses 593,544

Journal entries
Dr Tax expense 593,544
Cr Deferred tax liability 5,760
Cr Tax payable 587,784

Ananlytical check on tax expenses

Profit before tax 2,500,000
Pernament differences (36,900)
2,463,100
Tax on PBT after PD 591,144
Effect of change in tax rates beginning deferred tax 2400
Tax expenses 593,544
1. Tax computation for the year ended 21 December 20x3 2. Taxable (deducti

Company A
Tax comutation for year ended 31 Dec 20x3
20x3 a. PPE
Profit before tax (1,000,000) b. PPE
Adjustment d. Provision
a. Depreciation 24,000 e. Dividend receivable
Capital allowances (40,000) f. Unearned revenue
(16,000) Cumulative taxable tem
b. Depreciation 30,000
Capital allowances
30,000 3.Movements in de
c. Disallowed depreciation 10,000 (PD) Balance, 1 January
d. Expenses relating to impairment losses provisions 30,000 Change
Utilization of impairment losses provisions (50,000) Balance, 31 December
(20,000)
e Dividend income (60,000)
Dividend received 50,000 Assumption future pro
(10,000) 20x3: DTA = DTL=
f. Earned revenue (30,000)
Cash received from unearned service revenue 32,000 Movement in deferred
2,000 Balance, 1 January
g. Entertainment expenses 9,600 Change
Donations to non-qualifying charities 9,500 Balance, 31 December
Disallowed transport expenses 13,000
32,100 (PD) Journal entries
h. Tax-exempt income (14,000) Dr Deferred tax expens
Double-deductions (65,000)
(79,000) (PD)
Taxable income (1,050,900) Dr Deferred tax asset
Tax rate 24%
Tax payable -
=> Tax expense=
2. Taxable (deductible) temporary differences as at 31 Dec 20x3

Carrying Tax bases Cumulative taxable (deductible)

amount temporary diffenrence
48,000 - 48,000
105,000 - 105,000
d. Provision 35,000 - (35,000)
e. Dividend receivable 30,000 - 30,000
f. Unearned revenue 14,000 - (14,000)
Cumulative taxable temporaty difference 134,000

3.Movements in deferred tax liability

Balance, 1 January 26400
5,760
Balance, 31 December 32,160

Assumption future profitability is not assured

20x3: DTA = DTL= 32,160

Movement in deferred tax asset

Balance, 1 January -
32,160
Balance, 31 December 32,160

Journal entries
Dr Deferred tax expenses 5,760
Cr Deferred tax liability 5,760

Dr Deferred tax asset 32,160

Cr Deferred tax expenses 32,160

=> Tax expense= (26,400)