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Merupakan perbedaan Temporer karena : Depresiasi menurut Akuntansi = 60.000Depresiasi menurut Pajak = 90.000 .Ada selisih

sebesar 30.000

.!"uipment #as a$"uire inearl% &anuar% 'or (

300.000.)trai*ht linedepre$iation o+er a , %earsli'e is used-#ith no residual

+alue.or ta/purposes-)hinault used a 30

rate to $al$ulatedepre$iation

Termasuk perbedaan Permanen- dapat dilihat pada

1llustrartion 924 halaman 966 tt* $ontohperbedaan permanen

. 1nterest re+enue on

*o+ernmental bonds totaled(4.000

Merupakan perbedaan Temporer karena termasukprodu$t #arranties .estimasi = ,0.000 .bia%aaktual = 0.000 . Ada selisih sebesar 40.000

3. Produ$ts #arranties #ereestimated to be ( ,0.000 in

0,. A$tual repair and labor$osts related to the

#arranties in 0, #ere (0.000. The remainder is

estimated to be paid e+enl% in06 and 05

Merupakan perbedaan Temporer .karena penjualan00.000 di$atat akrual basis .dan instalasi 5,.000

$ash basis .sehin**a ada selisih ,.00 seba*aideered ta/ liabilit%.

4. )ales on an a$$rual basis#ere ( 00.000.or ta/purposes- ( 5,.000 #as

re$orded on the installmentsales method

Termasuk perbedaan Permanen- dapat dilihat padaillustration 924

,. ines in$urred 'or pollution+iolations #ere ( 4.00

in'ormasi tambahan6. Preta/ 7nan$ial in$ome #as( 5,0.000. The ta/ rate is 30

NAMA : Nadia Uly Azmia

NIM : 135020301111007

Kelas : CB-AK 2

P 19-4

7/21/2019 jawaban kieso intermediate accounting p19-4

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(a)

!"ed#le $% P&e'a i*a*!ial I*!$me

a*d +aa,le I*!$me %$& 2010

P&e'a %i*a*!ial i*!$me.750/000Pe&ma*e*' di%%e&e*!es

B$*d i*'e&es' &ee*#e(4/000)

P$ll#'i$* %i*es 4/200

750/200

+em$&a&y di%%e&e*!es

e&e!ia'i$* ee*se(30/000)

I*s'allme*' sales (.100/000 .75/000)(25/000)

a&&a*'y ee*se (.50/000 .10/000) 40/000

+aa,le i*!$me .735/200

e&e!ia'i$* %$& ,$$6s (.300/0005) 8 .0/000

e&e!ia'i$* 'a &e'#&* (.300/000 30;) 8 90/000

i%%e&e*!e .30/000

+"e i*!$me 'a aya,le %$& 2010 is as %$ll$

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(,)

?#&*al #*'#6 me*!a'a' i*!$me 'a aya,le/ i*!$me 'a ee*se da* de%%e&ed i*!$me 'aes adala"

I*!$me +a @e*se225/00

e%e&&ed +a Asse'12/000

e%e&&ed +a >ia,ili'y (.9/000 .7/500) 1/500

I*!$me +a Paya,le 220/50

e%e&&ed 'a ee*se %$& 2015

(%&$m de%e&&ed 'a lia,ili'y) (.9/000 .7/500) . 1/500

e%e&&ed 'a ,e*e%i' %$& 2015

(%&$m de%e&&ed 'a asse') (12/000)

Ne' de%e&&ed 'a ee*se %$& 2015 4/500

C#&&e*' 'a ee*se %$& 2015(i*!$me 'a aya,le) 220/50

I*!$me 'a ee*se %$& 2015 .225/00