请问一个ACCA里关于income tax的问题

我刚刚学完F3，但是有个问题一直不是很明白呀~
课程里面说如果上一年对于income tax的估计偏低，就会在本年上缴去年税费时产生额外的income tax expenses，这个expenses会反映在本年的SOCI里面，但是却不会反映在本年的SOFP里面。但是这一部分的expenses明显也不会反映在去年的SOFP里面呀，如果不反映在SOFP里面的话，那么这一部分的expenses不就被吃掉了么？(⊙o⊙)
求前辈赐教呀！感激不尽！

不反映在SOFP里面 means it's not included in the year end liability.

上一年的 tax liability 已经在本年 paid. 都paid. 包括上一年的估计estimated liability和actual extra expense. 本年的estimated liability 不会包括上一年的over/underestimate.
So we say 不反映在SOFP里面.

Of course really the SOFP has been affected. We paid more actual tax than we expected. Cash will decrease more than expected. So the final cash balance is lower. This is how the SOFP is affected. More expense = less cash.

But the year end liability is still just the estimate for this year. And that's what 不反映在SOFP里面 means. It means you don't see a different tax liability in the SOFP.