澳洲注会公司财务报表中的所得税 - A Complete Study of IAS 12 Income Tax
What you'll learn
- 澳洲注册会计师资格证 Financial Reporting
- 会计准则 IAS 12 Income Tax
- IAS 12 Income Tax 计算和报告
- Deferred tax 计算和报告
- 如何准备财务报表
- 如何准备财务报表中的税务问题和notes
- 如何学习，阅读，并理解财务报表中的所得税的计算IAS 12 Income Tax
- Financial Reporting
- 通过理解读懂Deferred tax和current tax对公司的影响，更好的做战略决策
Requirements
- Basic Accounting
- Accounting Foundation
- 会计基础知识
Description
Financial Reporting中要求公司按照IAS 12 Income Tax报告所得税。
我们这节课是一节完整的，从初级到高级，循序渐进的课程，介绍了Income tax的基础知识，Current tax and deferred tax，还有DTA and DTL的定义和计算。按照6步走的知识架构，拆分开每一步的计算，用真题练习的方式，讲解套用公式，如何写Journals。
对于考澳洲注册会计师资格证Financial Reporting的同学来说，我们讲解了考试重要的计算题知识点。比如说，如何计算常见的7种Asset Accounts，和4种常见的Liability Accounts 的DTA and DTL。如何使用Prior Year Tax loss确认DTA，并且用于抵税。如何按照一个资产，实现经济价值的方式不同，使用还是卖掉资产给公司创造价值，记录不同的税务影响。
而且我们还介绍了，IAS 12 Income tax报告形式和报告内容。
对于会计在职的你来说，希望这节课可以帮助你，计算财务报表中的税务问题，并且能够应对准备财务报表中的一些复杂情况。理解这些税务要求，如何影响了公司的活动。什么时候纳税，如何纳税，对公司经营有什么样的影响。
如果你在考注册会计师证资格证， 希望这节课能够，帮你更深刻的理解，澳洲注册会计师资格证考试Financial Reporting 内容，掌握真题练习Income tax calculation and reporting，还有考试中复杂的计算，更顺利的通过Financial Reporting考试。
如果你是一个business owner，也可以通过这门课，理解并读懂公司的财务报表，知道公司如何纳税，帮助你更好的管理公司经营，做战略决策。
Who this course is for:
- 工作需要如果准备财务报表Financial Statements和notes
- 需要计算和报告 IAS 12 Income Tax
- Accounting degree students
- 参加澳洲注册会计师资格证考试 Financial Reporting
- 在职初级会计师
- 会计专业在校学生
- 在职高级会计师
- 想要理解财务报表的Business owner
Instructor
![Zora Zhang](data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E){kind=avatar}
- 4.8 Instructor Rating
- 7 Reviews
- 76 Students
- 9 Courses
Accounting teaching experience:
I have more than 4 years of accounting teaching experience, including courses for the Australian CPA Exams, including the subjects for Ethics and Governance, Financial Reporting, Strategic Management Accounting. I also previously have experience delivering on-job training courses, such as Payroll, Fundamental accounting, and Australian job interview resume courses.
Professional accounting experience:
In addition to being an accounting instructor, I am currently working as a financial advisory manager in one of the big four accounting firms in Australia, and have nearly 10 years of experience in financial analysis.
My work ranges from Data Analytics to Lease Accounting, Financial Statements, and Forecasting and Budgeting. As a client-facing consultant in the accounting firm, I worked directly with Executives, CEO and CFO of clients, and client types include government departments and some large listed Australian and US companies.
When students listen to my courses, they will find that I have integrated a lot of my work experience into my courses. For example, in the lesson on the responsibilities of the Audit committee taught in Ethics and Governance course, I shared my work experience as an Audit Committee Secretary for a large organisation to help students understand the responsibilities of the audit committee more easily and more vividly. I hope to share my extensive work experience and courses with students and help students to have a successful accounting career.