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2022-04-08 10:542 In early 2018 Sanborn Company must pay the tax authority €37,000 on theincome it earned in 2017. This amount was recorded on the company’s 31December 2017 financial statements asA taxes payable.B income tax expense.C a deferred tax liability.這一題為啥B不對？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2022-04-08 12:11
該回答已被題主采納
同學(xué)你好，因為B選項income tax expense是確認(rèn)在企業(yè)利潤表中的數(shù)值，等于企業(yè)欠稅務(wù)局的tax payable（這里的37000）調(diào)整DTA和DTL之后的數(shù)值
這里37000并沒有調(diào)整DTA和DTL，因此并不是企業(yè)的income tax expense，因此B選項不對
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