（6）編制甲公司所得稅的會(huì)計(jì)分錄
借：所得稅費(fèi)用 80.82
遞延所得稅負(fù)債 0.5
遞延所得稅資產(chǎn) 212.5
貸：應(yīng)交稅費(fèi)——應(yīng)交所得稅 293.82
The correct answer：
（1）Computing The held-to-maturity investment interest income of 20×9
①20×8
Actual interest income＝1 056.04×4％×9/12＝31.68
Receivable accrual＝1 000×6％×9/12＝45
Interest adjustment＝45－31.68＝13.32
②20×9
3 months before
Actual interest income＝1 056.04×4％×3/12＝10.56
Receivable accrual＝1 000×6％×3/12＝15
Interest adjustment＝15－10.56＝4.44
9 months after the actual interest income
＝（1 056.04－13.32－4.44）×4％×9/12＝31.15
③The actual total interest income of 20×9＝10.56＋31.15＝41.71
（2）Computing the deferred tax assets and liabilities balance at the end of 2009
①Fixed assets projects
Make preparation of fixed assets impairment＝（300－300÷10×2）－220＝20
Book value of fixed assets＝（300－300÷10×2）－20＝220
Tax base of fixed assets＝300－300×2/10－（300－300×2/10）×2/10＝192
Taxable temporary difference the final balance＝28
The deferred tax liabilities final balance＝28×25％＝7
The deferred tax liabilities amount incurred＝7－7.5＝－0.5
②Long-term share investment projects
The equity method of investment income will increase confirmed the book value of the long-term investment， but the tax base for the initial investment cost， still form the taxable temporary difference. But for the investment is to hold on for the long-term， standards don‘t confirm deferred income tax.
③Inventory project
Book value of Inventory＝1 000－20＝980
Tax base of Inventory＝1 000
The deductible temporary differences final balance＝20
The deferred tax assets the final balance＝20×25％＝5
The deferred tax assets amount incurred＝5－22.5＝－17.5
④Accrued liabilities projects
Book value of Accrued liabilities＝80
Tax base of Accrued liabilities＝80－80＝0
The deductible temporary differences final balance＝80
The deferred tax assets the final balance＝80×25％＝20
The deferred tax assets amount incurred＝20－25＝－5
⑤Intangible assets project
Book value of Intangible assets＝400
Tax base of Intangible assets＝400×150％＝600
The deductible temporary differences＝200. No need to check the deferred income tax.
⑥D(zhuǎn)ismiss welfare project
Book value of Accrued Wages =1 000
Tax base = Book value - The future period allowed pre-income-tax deduction of amount =0
Produce the deductible temporary differences，The deferred tax assets amount incurred =1 000×25％=250。
⑦Offset loss project
The deferred tax assets the final balance＝0×25％＝0
The deferred tax assets amount incurred＝0－15＝－15
（3）Computing the deferred tax of 20×9
The deferred tax in 20×9
＝［Profit total 500－National debt interest income 41.71＋Fine illegal business 10－Fixed assets（28－7.5÷25％）－Investment income 45＋I(xiàn)nventory（20－22.5÷25％）＋Maintenance fee（80－25÷25％）－（100＋100）×50％+1 000－losses 60）］×25％
＝（500－41.71＋10＋2－45－70－20-100+1 000－60）×25％
＝293.82
（4）Deferred tax expense amount in 20×9
＝－0.5＋17.5＋5-250＋15＝-213
（5）Computing the deferred tax expense of 20×9
The deferred tax expense of 20×8＝Income tax payable of current period＋Deferred tax expenses（－Deferred tax returns）
＝293.82-213＝80.82
（6）Preparing the journal entries of the income tax.
Dr： Income tax expense 80.82
Deferred tax liability 0.5
Deferred tax assets 212.5
Cr： Taxes and Dues payable—Income tax payable 293.82