General requirements and features of the accounting statements. It should describe:
• Existing identification numbers, classifications and other necessary details on registration of the reports submitted by the organization in the respective addresses.
• General rules for filling in the amounts of financial statements.
Describe the procedure for the establishment of reserves at year-end to the preparation of accounting (financial statements) for the year. Justify the need for the creation of reserves.
• Determine the value of deferred income tax.
• Record the values \u200b\u200bof deferred income tax in the transaction log in the accounts.
• Fill out a fragment of the profit and loss statement in the lines 140, 141, 142, 150, 190, 200 on the form below
Accounting profit before tax of ZAO "Factor" for the 1st quarter of 2005 amounted to 100,000 rubles. According to the tax for taxable income is 107,000 rubles. Accordingly, accrued income tax is 25,680 rubles. (107,000 rubles. X 24%).
Hospitality for the 1st quarter - 20,000 rubles., While for tax purposes only 12,000 rubles. The resulting difference in the amount of 8,000 rubles. It is a permanent difference.
Accumulated depreciation of fixed assets according to the accounting was 9,000 rubles. And according nalogovovogo registration - 4000 rubles. The amount of 5,000 rubles. recognized deductible temporary difference. Accrued, but not received interest income as dividends from debt participation in other organizations in the amount of 6,000 rubles., Which is recognized for taxable temporary differences.