x*******0
发帖数: 1074 | 1 已经定了辞职日期，10月中下就搬去湾区跟ld团聚。因为怀孕了，目前的打算是在家先
休息几个月等宝宝出生，一边留意工作情况，做好充足准备。预计是明年夏天开始工作
。当然如果有好的机会，我也会早些出来工作。但是距离离职一天天近了，我就一直在
考虑下一步找什么样的，以及能找到什么样的工作的问题。因为需要sponsorship，所
以还是挺担心的。
我目前的背景是有CPA，差不多两年national firm tax的经验，Title刚升了，现在是
semi senior。主要做C corp 和PE fund。自从专做fund的一个director发现我上手快
，做事效率高后，基本上我有一大半的时间跟他做fund的project。另一半时间就是跟
同一个par底下的manager做C corp。（一点题外话，不久前跟一个small business
team的director聊天说到我要离开的事，他说good for you，bad for the firm。还提
到自从大家都知道我工作效率高质量高以后，他就再也抢不到我做他的project了。）
虽然目前还不知道能找到什么样的工作，但是个人目... 阅读全帖 |
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t******f
发帖数: 509 | 2 1) 这个比较复杂，不是几句话能说清楚的，记得以前有个帖子写过大致流程，你搜索
一下。
2）一般的timing difference for DTA or DTL 都是accrual expense account, 没有a
/p的，你确定你没听错？
3）provision一般都是每个quarter做的，是整个G/L closing的最后一个步骤. 做完了
journey entry, 然后auditor会review, 最后10Q or 10K有tax footnote disclosure
要prepare.
provision is tax accounting, basically an estimate at quarter end or year
end close for current and deferred tax expenses. Return filing is a
different process. If it's a calender year end company, return is usually
done by 9/15 of the fo... 阅读全帖 |
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k*******d
发帖数: 516 | 3 今天面试了一个international的职位，说该组50%是consulting，45%是compliance，5
%是provision。
貌似该组基本没有provision客户。
international tax一般有多少是provision？虽然我个人非常讨厌provision，比较喜
欢compliance和consulting。 |
|
v***g
发帖数: 126 | 4 路透社 H1B to 110,000
Factbox: Major provisions of Senate immigration reform bill
By Richard Cowan | Reuters – 1 hr 0 mins ago
Email
Share
Print
By Richard Cowan
(Reuters) - A bipartisan group of eight senators on Tuesday unveiled an
outline of legislation to revamp immigration policy for the first time since
1986.
The proposal has three overriding goals: to create a path to legal status
and ultimately citizenship for millions of undocumented immigrants; to
secure U.S. borders against ... 阅读全帖 |
|
s******u
发帖数: 225 | 5 In short, FAS 109 is the balance sheet approach. The book to tax adjustments
are usually the current part of the provision, then theres the deferreds
and booking tax payables/expense. There are also a lot of high level stuff
like fin 48 and apb 23 that I don't get to deal with as a staff/senior. I
normallyjust complete the current provision like regular tax compliance and
roll forward deferreds. I think provision gets more interesting as you
really need to understand a companys business really w... 阅读全帖 |
|
D******9
发帖数: 2665 | 6 大家好， 我有几个关于TAX PROVISION 的问题想问，请帮忙看看，不胜感谢
1. 我在网上看了不少YOU TUBE ， 了解大概是什么样子，基本有了概念。但是从来没
做过，有谁能给描述一下实际工作过程中大概的流程。
2. 我有个疑惑， 为什么有的VIDEO 上说A/P 也是一个TIMING DIFFERENCE 呢？ 很多
大的公司是必须用ACCRUAL BASIS 来报RETURN 的， 难道A/R , A/P 都要转换成CASH
BASIS ？还是这是一个错误的概念。
3. 我一直以为TAX PROVISION 是年底报税的时候做的，可我看有些公司要求MONTHLY
OR QUARTERLY， 为什么要MONTHLY ， 怎么MONTHLY?
4. CORP TAX 这个软件有个PROVISION 的认证。 怎么考，有人知道吗？ 如果有理论，
没做过，学了这个会不会就知道实际工作的大概流程了。找工作的时候也算是有经验的
了。
谢谢大家。 面试在即， 恳请大家给点信息。 |
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t******l
发帖数: 2135 | 7 不管是每月还是每季度做provision，一般都只能抓住大头，不可能做得很细致。但是
基本原理是一样的。tax provision和tax compliance是相通的。provision就是算数字
，不需要把数字填上税表而已。另外算出DTA， DtL，这些就是td乘税率，让会计做笔
帐，就叫afit。我觉得就是只要你理解了税法，啥都是通的。
★ 发自iPhone App: ChineseWeb 7.8 |
|
s******u
发帖数: 225 | 8 provision挺难的，turn around time也比较快，一般我们firm都是sr manager以上的
自己做了。还有provision 经验对于以后去industry非常有用，在我们这里是抢着做，
但是没什么机会，我们都是中小型客户才让我们prepare provision,大的audit客户我
们从来都是review而已。确实出差比较多倒是真的，我刚开始上班的时候不愿意做现在
后悔死了 |
|
l****z
发帖数: 29846 | 9 Obama care's woes continue as, the Obama administration has delayed another
provision of the troubled healthcare law until 2015.
Aside from the other delayed provisions, including the business mandate that
was delayed several weeks back, this new delay will give "one-year grace
period to adhere to the limit, which otherwise would have capped individual
costs at $6,350 a year and gone into effect in 2014. The change means some
insurers could set higher limits or set no limit at all on out-of-pock... 阅读全帖 |
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H******i
发帖数: 4704 | 10 Senators Said to Agree on Immigration Bill Provision: L.A. Times
2013-03-11 11:54:09.607 GMT
By Joi Preciphs
March 11 (Bloomberg) -- “Gang of 8” senators crafting bipartisan
legislation have agreed on process for undocumented immigrants to gain
citizenship, L.A. Times reports, citing unidentified aides familiar with
private negotiations.
* Bill would require registration with Homeland Security
authorities, filing federal income taxes for time in U.S.,
paying an undetermined fine,... 阅读全帖 |
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k*******y
发帖数: 798 | 11 应该是provision比international好吧。你们所是不是很大啊？还有单独的provision
组。
★ Sent from iPhone App: iReader Mitbbs Lite 7.36 |
|
x*******0
发帖数: 1074 | 12 也不是特别大，不过做provision的案件好像还不少。然后team之间还是有些交叉的。
昨天头说了，新人刚进去是被分配任务的，还不可以自己说想加入组哪个就哪个的。
对了，你是做tax还是audting啊？记得当时我们考试schedule都一样，你比我快多了。
我的Aud一直都拖着没考，估计得税季过后再考虑了。
provision |
|
x*******0
发帖数: 1074 | 13 看到你的短信了。这个我一直半会也解释不完啊，再说我也只知道皮毛而已。
Provision其实最basic的东西就是Book to tax adjustment，比如bad debt expense
adjustment，accrual，deferred revenue，prepaid expenses，book and tax
depreciation 等等，比较复杂的是stock option那块。最麻烦还是state provision。
如果有很多个州，又有很多各种各样的credit的情况下，很头痛。我建议你看看《
Intermediate Accounting》里面有章大概是accounting income tax，你把那个章节看
懂了，回答面试应该够了。
Consolidated return跟一般return，我觉得主要是关联企业的AR，AP，做些
elimination。主要麻烦的部分还是state return，一方面要一个州一个州查是否file
consolidated state return，还是stand alone state return。另一方面是sta... 阅读全帖 |
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t******f
发帖数: 509 | 14 你说的应该是deferred revenue, tax usually has different timing for revenue
recognition from book. Such timing difference will has its own DTA.
A/R就是个aging和receipts account.
其实很多公司的tax provision都是用自己的excel module做的，所以你花时间和精力
去搞这个认定真没有必要。做provision都是train on the job的。我理解你的出发点
，可是现实就是看你的面试的上司是否愿意花时间和精力教你，让你在工作中一点点学
。你目前能做的最好准备是理解整个concept, 基础知识扎实学得也快。有的上司不介
意教人如果他真的挺喜欢你这个candidate的话。 |
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s******g
发帖数: 654 | 15 In my firm, most senior tax managers and directors don't know how to do FAS
109/ASC 740. They don't even know how to read an audit report correctly.
They are mostly tax attorneys or MST people.
Audit managers are even worse. They claim tax department will handle it, so
they don't need to learn. lol
To provide an accurate tax provision service needs to take a lot of time to
read financials and communicate with the clients. Unfortunately, I have seen
too many messed-up tax provision in this firm. ... 阅读全帖 |
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T******g
发帖数: 21328 | 16 Android built in hotspot 不工作的原因不就是provisioning 吗？xt1528不check 不
就都可以用了。这和root以后bypass provisioning 不是一回事嘛。 |
|
|
b*******7
发帖数: 136 | 18 One provision sought by businesses, particularly high-tech companies, isn’t
in Mr. Obama’s package, several people said. It would have made available
employment visas that were unused in previous years. |
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n******7
发帖数: 12463 | 19 今天才知道Over-provisioning这个概念
我一直以为有些free space就好的
这个东西现在还有必要吗？ |
|
i***l
发帖数: 9994 | 20 当然有必要。SSD的NAND cell是会磨损的。磨损的cell就要由over provisioning这不
分来出，保证你看到的空间都是好的。 |
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x*******0
发帖数: 1074 | 21 之前看版内讨论过tax 方向的问题，不是太懂，现在稀里糊涂地被分入了provision的
team。不过还有机会可以选做international tax。不知道哪个方向更有利于以后的职
业发展，了解的能多说说吗？谢谢！
估计大家这会儿都很忙吧，我们下周六就要加班了。 |
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D******9
发帖数: 2665 | 22 能讲一下PROVISION 怎么做，还有CONSOLIDATED RETURN 做的时候关键的几个地方吗？
发短信给你了，请查收。 |
|
D******9
发帖数: 2665 | 23 谢谢你的回答。我看很多招聘提到ASC-740的经验，这也是PROVISION的一部分是吧？请
问你，或者班上的有这方面经验的牛人们，给展开讲讲。至少让面试的人听起来我还是
懂一些就好。谢谢了
file |
|
D******9
发帖数: 2665 | 24 谢谢你的回答。我看很多招聘提到ASC-740的经验，这也是PROVISION的一部分是吧？请
问你，或者班上的有这方面经验的牛人们，给展开讲讲。至少让面试的人听起来我还是
懂一些就好。谢谢了
file |
|
x*******0
发帖数: 1074 | 25 Yes, ASC-740 is about provision, used to be called FAS 109.
I will send you a PDF copy of ASC 740 guide book when I have a chance. |
|
x*******0
发帖数: 1074 | 26 谢谢你的指点！
好的职位自然设的bar也高。而我能做的，也就是你说的，蛰伏几年，好好提升自己。
我自认为背景还不错（还有国内的法学背景），也不笨，就是要更加努力些就好。我现
在还一边在旁听investment & hedge fund的课。等下周不那么忙了，我会跟公司专做
fund和provision的人再多聊聊。
至于我现在的frim，你说的没错，做的很杂，毕竟size不大，客户有限。哪怕是senior
，也是很多不同方向的project都要做，除了少数比较厉害的才会focus在一个方向。这
也是我最近才意识到的问题。之前总很开心，因为我做的也基本都是firm的大客户，而
且firm气氛好，不加班，福利也挺好的。了解越多，越发现自己真是井底之蛙。所以对
于辞职，我现在一点都不觉得可惜。 |
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D******9
发帖数: 2665 | 27 你大概有印象是谁写的， 或者关键词。 我搜素PROVISION 找不到。 谢谢 |
|
r***e
发帖数: 97 | 28 don't know if it was used to do provision, the staff use it to some analysis. |
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m***e
发帖数: 76 | 29 哪位大牛能给我解释一下什么叫true up?我对这个定义总是把握不好。
另外，大家能否分享一下如何深入理解ASC740吗？
请问那位做corptax intern，你是主要做compliance还是provision?
不胜感激！ |
|
h*****l
发帖数: 197 | 30 今天interview时听说的。难道做provision有什么缺点吗？some traveling? |
|
s******u
发帖数: 225 | 31 就我在firm里看到的，tax provision 做的好的sr manager，book accounting那也是
相当牛逼 |
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b*******e
发帖数: 4483 | 32 怎么会机械无聊？provision中小公司在firm做的多，大公司都自己内部做 |
|
t******l
发帖数: 2135 | 33 provision吧。其实觉得绝大多数planning机会都在international。domestic没啥好
plan的。
★ 发自iPhone App: ChineseWeb 7.8 |
|
k*******d
发帖数: 516 | 34 那为什么又是provision对planning更有用。。。 |
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D******9
发帖数: 2665 | 35 我感觉provision都是公司自己的人做。毕竟这个其实是TAX ACCOUNTING 的内容， 需
要对公司会计软件取数据比较了解。 至少我们公司是自己做，我知道的大公司好多都
是自己做。报税和咨询因为涉及到数据都是最终的数据，不需要深入到ACCOUNT LEVEL
。 所以外包的比较多。 |
|
e*i
发帖数: 10288 | 36 General answer : NO.
Unless your lot is 1 acre or more.
I did some research for my daughter last year. :P
ARTICLE 2.01 GENERAL PROVISIONS*
Sec. 2.01.001 Dangerous wild animals
Dangerous wild animals, as defined in V.T.C.A., Health and Safety Code,
section 822.101, shall be regulated in accordance with the provisions of V.T
.C.A, Health and Safety Code, chapter 822, subchapter E, section 822.101 et
seq. (Ordinance adopting Code)
ARTICLE 2.02 LIVESTOCK AND FOWL*
Division 1. Generally
S... 阅读全帖 |
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e*i
发帖数: 10288 | 37 General answer : NO.
Unless your lot is 1 acre or more.
I did some research for my daughter last year. :P
ARTICLE 2.01 GENERAL PROVISIONS*
Sec. 2.01.001 Dangerous wild animals
Dangerous wild animals, as defined in V.T.C.A., Health and Safety Code,
section 822.101, shall be regulated in accordance with the provisions of V.T
.C.A, Health and Safety Code, chapter 822, subchapter E, section 822.101 et
seq. (Ordinance adopting Code)
ARTICLE 2.02 LIVESTOCK AND FOWL*
Division 1. Generally
S... 阅读全帖 |
|
e***y
发帖数: 4472 | 38 Google Chrome Terms of Service
These Terms of Service apply to the executable code version of Google Chrome
. Source code for Google Chrome is available free of charge under open
source software license agreements at http://code.google.com/chromium/terms.html.
1. Your relationship with Google
1.1 Your use of Google’s products, software, services and web sites (
referred to collectively as the “Services” in this document and excluding
any services provided to you by Google under a separate writte... 阅读全帖 |
|
j***g
发帖数: 11325 | 39 不管谁家出的票，
如果越洋段是国航，而且挂的是国航航班号，那么按照国航的规定
如果越洋段是国航，但挂的是UA航班号，按照UA的规定
IATA Baggage Resolution 302 related to baggage provision *
* partially amended from the original version
RESOLVED that,
Unless otherwise agreed the following baggage provisions selection process
should apply for interline journeys
1) Baggage provisions are defined as free baggage allowance rules and
baggage charges
2) For the purposes of baggage provisions selection, the following 4
step process should
apply for interl... 阅读全帖 |
|
g********4
发帖数: 477 | 40 IATA (International Air Transport Association) Resolution 302 related to
baggage provision
Resolved that,
unless otherwise agreed the following baggage provisions selection process
should apply for interline
journeys.
1) Baggage provisions are defined as free baggage allowance rules and
baggage charges.
2) For the purposes of baggage provisions selection, the following 4 step
process should apply for interline journeys:
a) Step 1: If the published baggage provisions among all participating
carri... 阅读全帖 |
|
g********4
发帖数: 477 | 41 IATA (International Air Transport Association) Resolution 302 related to
baggage provision
Resolved that,
unless otherwise agreed the following baggage provisions selection process
should apply for interline
journeys.
1) Baggage provisions are defined as free baggage allowance rules and
baggage charges.
2) For the purposes of baggage provisions selection, the following 4 step
process should apply for interline journeys:
a) Step 1: If the published baggage provisions among all participating
carri... 阅读全帖 |
|
s**********8
发帖数: 25265 | 42 Overview of FDA Modernization Act of 1997, Medical Device Provisions
CDRH FDA Modernization Act of 1997 Page1
Foreword
Preface
Introduction
Investigational Device Exemptions
Premarket Approval
Premarket Notification [510(k)]
Device Classification
Device Labeling
Device Tracking
Postmarketing Surveillance
Global Harmonization
Medical Device Reporting and Recall Reports
Establishment Registration
Device Standards
Other Sections Related to Medical Devices
Foreword
The Center for Devices and Radiolo... 阅读全帖 |
|
f*****9
发帖数: 6768 | 43 A11 Unmarried Amerasian son or daughter of a U.S. citizen born in Cambodia,
Korea, Laos, Thailand, or Vietnam. Sec. 203(a)(1) of the INA and 204(g) as
added by PL-97-359 (Oct. 22, 1982)- ((entered with IV))
A12 Child of an alien classified as A11 or A16. Sec. 203(d) of the INA and
204(g) as added by PL-97-359 (Oct. 22, 1982) – ((entered with IV))
A16 Unmarried Amerasian son or daughter of a U.S. citizen born in Cambodia,
Korea, Laos, Thailand, or Vietnam. Sec. 203(a)(1) of the INA and 204(g) as
... 阅读全帖 |
|
B**W
发帖数: 2273 | 44 Washington (CNN) -- Senate negotiators were unable to work out a
comprehensive deal on extending the payroll tax cut and instead are
proposing a two-month extension, two sources said Friday.
The possible deal was being discussed with the caucuses of both parties in
separate meetings Friday evening. To move forward, it would have to be
approved by the full Senate in a vote that could come as soon as Saturday,
and then voted on by the House.
According to a top Senate Republican source and a Democr... 阅读全帖 |
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a***k
发帖数: 1038 | 45 【 以下文字转载自 paladin 讨论区 】
发信人: atack (小军号), 信区: paladin
标 题: 红死病 by 杰克.伦敦
发信站: BBS 未名空间站 (Sat Oct 11 07:40:15 2014, 美东)
I
The way led along upon what had once been the embankment of a railroad. But
no train had run upon it for many years. The forest on either side swelled
up the slopes of the embankment and crested across it in a green wave of
trees and bushes. The trail was as narrow as a man's body, and was no more
than a wild-animal runway.
Occasionally, a piece of rusty iron, showing through ... 阅读全帖 |
|
a***k
发帖数: 1038 | 46 I
The way led along upon what had once been the embankment of a railroad. But
no train had run upon it for many years. The forest on either side swelled
up the slopes of the embankment and crested across it in a green wave of
trees and bushes. The trail was as narrow as a man's body, and was no more
than a wild-animal runway.
Occasionally, a piece of rusty iron, showing through the forest-mold,
advertised that the rail and the ties still remained. In one place, a ten-
inch tree, bursting through... 阅读全帖 |
|
发帖数: 1 | 47 Guo Wengui's ten Deadly sins
If Guo Wengui who longing for "great" US is judged by US court, it might be
punished heavier．Fugitive Chinese billionaire Guo Wengui has been charged
with at least ten crimes according to media reports.
Guo Wengui who fled to the United States has been advertised to advocate the
rule of law. But as his a pile of criminal behavior exposure, the behavior
of Guo Wengui defied and trampling the rule of law is gradually exposed to
the world.
In China, his criminal associa... 阅读全帖 |
|
B**********r
发帖数: 812 | 48 参看知名律师网上的
your response should prove your evidence is at least 51% believable to IO
http://www.niwus.com/art0022.html
移民申请的举证标准及RFE问题
按照移民局的工作程序，如果移民官在审理案件时发现某些主要证据缺失，可以要求申
请人补充证据
（RFE）。如果主要证据齐全，移民官则需要批准申请，而不必再要求申请人补充一些
无关紧要的材料。
不过，在实际操作中，有些移民官并不完全遵守工作程序，在申请人已经提供了足够的
证据后，仍然要求
申请人补充材料。长此以往，滥发RFE便成为影响移民局工作效率的固疾。移民局曾几
度以备忘录的方式，
澄清发放补证通知的标准，并要求移民官予以执行。
移民局在备忘录中反复澄清移民申请的举证标准。在此，我们对美国法律中的两种不同
举证标准做一简单
介绍。一般而言，民事和行政法程序中的举证标准是“占优势的证据” （
preponderance of the
evidence），而刑法程序的举证标准则是“确凿无疑的证据”（beyond reasona... 阅读全帖 |
|
