Register tax consequences worksheet template

In [Register tax consequences worksheet template], you can register temporary discrepancy items as templates that are necessary to execute deferred tax accounting.  The template registration can be made by data level, dealing with the management in multiple accounting standard.
 →  To Operation Procedure

Screen Transition

[Deferred tax accounting module]
  ↓
[Register]
  ↓
[Register tax consequences worksheet template]
  ↓
[Register tax consequences worksheet template] screen

Item Setup

[Header]

• Data level
  Enter the data level for template registation.  Clicking the "Refer" button after the entry allows you to enter each item in the spread.  No modification can be made after the reference is completed.

[Spread]

• No.
  Each temporary discrepancy item is numbered to faciliate the system management.  Several temporary discrepancy items cannot be registered with the same number.  When the number is duplicated, an error message "There is an error in setting" appears before saving the data and a cursor moves on the duplicated number.
• Temporary discrepancy item name, Name 2, Name 3
  Enter the temporary discrepancy item names.  Use Name 2 and Name 3 in case that the temporary discrepancy items are output in multiple languages.  For example, when you want to output the data in Japanese, English and Chinese, you may enter Japanese item name in the Temporary discrepancy item names, and English and Chinese item names in Name 2 and Name 3, respectively.
• Add/Subtract
  Set up the add/subtract.  For future add temporary discrepancy, select "Future add" and future subtract temporary discrepancy, select "Future subtract."

  Temporary discrepancy type	Outline	Process type
  Future subtract temporary discrepancy	The discrepancy has an future effect on lower corporate tax (a prepaid item of corporate tax).	It was processed as expenses in accounting, while not in tax procedures.
  Future add temporary discrepancy	The discrepancy has an future effect on higher corporate tax (a unpaid item of corporate tax).	It was not processed as expenses in accounting, while done in tax procedures.

• Short/Long-term type
  Set up the short/long-term type.  For a short-term temporary discrepancy, select "Short-term" or "Short-term tax credit" and for a long-term temporary discrepancy, select "Long-term" or "Long-term tax credit."
• Memo 1-3
  Enter memos in text style.

[Buttons]

• Copy
  Clicking this button allows you to copy the tax consequences worksheet template data.  Data level can be modified.
• Clear
• Refer
  Clicking this button allows you to refer the tax consequences worksheet template in accordance with data level entered.
• Save
• Add row
• Del row
• Print
• Exit

Notes:

When you delete a temporary discrepancy item, the temporary discrepancy item data such as monthly balance will also be deleted accordingly.  In addition, the temporary discrepancy item will not appear in [Tax consequences worksheet entry] and [Execute deferred tax accounting].