英国考文垂论文代写：MPC
对于MPC这交易1000美元的情况下将被视为对利润表的费用。这些费用将减少税前利润的大小（息税前利润）为公司。这笔费用将在2014年度报告中报告，付款是在2014六月。该协议是在2013年，因此央行自2013以来采取的这些服务优势，但似乎MPC是权责发生制为基础的会计技术。在MPC的损益表，2014年度的1000美元费用将减少税前利润将为公司提供的所得税收益图。所有的讨论表明，MPC的橄榄球世界杯组织者支付了1000美元将用于生成橄榄球组织者MPC和负所得税的后果正所得税的后果。然而，该协定的最终结果超出了货币激励等协议涉及的营销和广告服务产生的利润大幅滞后（Murphy，2005）。
杰克是唯一的服务站经营者在该地区因此；MPC倾向于从事捆绑协议，杰克得到一个唯一的在该地区的石油供应。由于这项协议是基于20年，因此，它会产生额外的收入，为公司，但在较长的一段时间。100000美元给杰克的付款将被记录为收入在杰克的收入报表是由MPC协议生效了。这将有助于提高杰克的盈利能力，特定时期，因此会受到所得税的思考。杰克将不得不支付额外的金额为所得税，因为这种货币交易将产生额外收入的杰克。所以最终的结果将是积极的杰克，这是肯定的，金钱上的利益（100000）将增加支付的税杰克将小于100000美元的金额。
英国考文垂论文代写：MPC
For the case of MPC this transaction of $1000 will be treated as expenses on the income statement. These expenses will serve to decrease the magnitude of EBIT (earnings before interest and tax) for the company. This amount of expense will be reported in the annual report of 2014 as payment is made on June 2014. The agreement is made in the year 2013 so the MPC has taken advantage of these services since 2013 but it seems that MPC is following accrual based accounting techniques. In the income statement of MPC for the year 2014 the expense of $1000 will serve to decrease the figure of EBIT which will provide an income tax benefit to the company. All the discussion illustrates that the payment of $1000 by MPC to Rugby World Cup organizers will serve to generate positive income tax consequences for MPC and negative income tax consequences for Rugby Organizers. However, the final outcome of that agreement goes beyond the monetary incentives as such agreements deals with the marketing and advertisement services which generate profits after a significant time lag (Murphy, 2005).
As Jack is the only service station proprietor in the area therefore; MPC is inclined to be engaged in a tied agreement with Jack to get a sole supplier of petroleum in the region. As this agreement is based on 20 years, therefore, it will generate additional revenues for the firm but over a longer period of time. The payment of $100,000 to the Jack will be recorded as earning on the income statement of Jack as it is made at the commencement of agreement by MPC. This will serve to increase the profitability of Jack for that particular period hence it will be subject to income tax consideration. Jack will have to pay additional amount as income tax because this monetary deal will generate additional revenues for Jack. So the final outcome will be positive for Jack as it is sure that the monetary benefit (100,000) will increase the amount paid as tax by Jack as it will be lesser than $100,000.
