文档介绍：LearningObjectivesPowerNotes1. eTaxes2. eStatementItems3. monShare4. ReportingStockholders’Equity5. e6. AccountingforInvestmentinStocks7. binations8. FinancialAnalysisandInterpretationChapterF12C12Corporations:eandTaxes,Stockholders’Equity,monShareReportingStockholders’EquityLong-binationsPrice-EarningsRatioSlide# PowerNoteTopics3 10 16 22 28 36 38Note:Toselectatopic,typetheslide#:eandTaxes,Stockholders’Equity,,, TaxableLater ReportLater TaxableNowExample:-of-SaleMethodInstallmentMethodFinancialReportingTaxReportingExample: DeductLater DeductSlower DeductFasterExample::-LineMethodMACRSMethodExpenseDeductionsDate Description Debit eTaxExpense 120,000 eTaxPayable 40,000 eTaxPayable 80,000 eTaxPayable 48,000 eTaxPayable 48,:ebeforetax $300,000x40%rate=$120,e $100,000x40%rate=$40,000Record$48, Description Debit ountingFinancialreportingandtaxreportingsummary:ebeforetax $300,000x40%rate=$120,e $100,000x40%rate=$40,eTaxExpense 120,000 eTaxPayable 40,000 eTaxPayable 80, Description Debit ountingFinancialreportingandtaxreportingsummary:ebeforetax $300,000x40%rate=$120,e $100,000x40%rate=$40,eTaxExpense 120,000 eTaxPayable 40,000 eTaxPayable 80, Description Debit ountingFinancialreportingandtax