琨同學(xué)
2018-11-25 13:20請(qǐng)問用利潤表觀計(jì)算DTL時(shí)，如果for tax purpose用declining balance method，這個(gè)加速折舊率如果是算不止一年的，那么算tax base時(shí)是單利用年限乘以折舊率還是說這個(gè)折舊率是復(fù)利計(jì)算的？我們的課程里關(guān)于這個(gè)算多年的用的是年限乘以折舊率但是Mock例題算法不一樣。煩請(qǐng)老師解答，非常感謝！ 12月的Mock1 AM第65題： A company purchased equipment for $50,000 on 1 January 2011. It is depreciating the equipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2013 is closest to what?
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Amy助教
2018-11-26 21:15
該回答已被題主采納
同學(xué)你好，tax base是用500000-500000*15%。
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