中级会计学intermediateaccountingchapter18赖红宁课后答案

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1、CHAPTER18ACCOUNTINGFORINCOMETAXESCONTENTANALYSISOFEXERCISESANDPROBLEMSNumberContentTimeRange(minutes)E18-1SingleTemporaryDifference.Deferredtaxliability.Higherfuturetaxrate.Scheduling.Preparationofincometaxjournalentry.10-15E18-2TemporaryDifference.Depreciation.Pre

2、parationofincometaxjournalentry.Balancesheetdisclosure.10-15E18-3SingleTemporaryDifference:MultipleRates.Depreciation.Lowerfuturerates.Scheduling.Preparationofincometaxjournalentry.10-15E18-4SingleTemporaryDifference.Deferredtaxasset.Beginningbalance.Preparationofi

3、ncometaxjournalentry.Balancesheetdisclosure.10-15E18-5ValuationAccount.Deferredtaxassetandvaluationallowance.Preparationofincometaxjournalentriesandpartialincomestatement.10-15E18-6IncomeTaxes.Fillinmissinginformationforvariouscurrentanddeferredincometaxitems.10-15

4、E18-7OriginatingandReversingDifference.Preparationofincometaxjournalentriesforsixyears.Discussoriginationsandreversals.15-20E18-8MultipleTemporaryDifferences.Onedeductibleandonetaxabledifference.Beginningbalances.Preparationofincometaxjournalentry.15-20E18-9Operati

5、ngLoss.Preparationofincometaxjournalentryandpartialincomestatementforcarryback.10-15E18-10OperatingLoss.Preparationofincometaxjournalentriesandpartialincomestatementforcarryforward.10-15E18-11OperatingLoss.Preparationofincometaxjournalentriesandpartialincomestateme

6、ntsfortwoyears.Carryforward.Discussionofelectiontoforgocarryback.20-3018-47NumberContentTimeRange(minutes)E18-12IntraperiodTaxAllocation.Year-endjournalentry.Incomestatement.Statementofretainedearnings.15-20E18-13IntraperiodIncomeTaxes.Calculation.Journalentry.Inco

7、mestatement.15-20E18-14IntraperiodTaxAllocation.Incometaxliability.Extraordinaryloss,lossfromdiscontinuedcomponent,gainondisposal,changeindepreciationmethod,priorperioderror.Incomestatementdisclosure.Statementofretainedearnings.15-25E18-15BalanceSheetDisclosure.Pre

8、sentationofincometaxdisclosures.10-15E18-16ChangeinTaxRates.Correctionofdeferredtaxliability.Calculationofamountandpreparationofjournalentry.10-1