李同學(xué)
2019-01-23 21:30Christophe Inc. is an electronics manufacturing firm. It owns equipment with a tax basis of $800,000 and a carrying value of $600,000 as the result an impairment charge. It also has a tax loss carry forward of $300,000 that is expected to be utilized within the next year or two. The tax rate on these items is 40% but the tax rate is expected to decrease to 35% for the foreseeable future. Which of the following amounts is closest to the net effect of the change in tax rate on the income statement? A Increase in deferred tax expense of $5,000. B Decrease in deferred tax expense of $5,000. C Increase in deferred tax expense of $25,000. 查看解析 上一題 下一題 ?正確答案C 您的答案A本題平均正確率：42% ?Tax Rate Changes & Effective Tax Rate難度：一般 推薦： ? ? ? ? ? 請(qǐng)問(wèn)： 怎么判斷第一個(gè)200是DTA不是DTL的？跟資產(chǎn)負(fù)債表觀 有關(guān)系嘛？是因?yàn)?00-800為負(fù)嗎 所以是DTA嗎？怎么用利潤(rùn)表觀來(lái)想？
所屬：CFA Level I 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Yan助教
2019-01-24 10:26
該回答已被題主采納
同學(xué)你好，因?yàn)轭}目說(shuō)了這是個(gè)資產(chǎn)，會(huì)計(jì)上資產(chǎn)的賬面價(jià)格是600，稅法上是800. accounting base-tax base =-200.小于0 ，所以是DTA。也可以理解成會(huì)計(jì)上少記資產(chǎn)，未來(lái)經(jīng)濟(jì)利益流入就少，因此少交稅，所以是DTA。這個(gè)就是資產(chǎn)負(fù)債表觀的理解和做法。這道題更適合用資產(chǎn)負(fù)債表觀，利潤(rùn)表觀你要把每期的折舊費(fèi)用算出來(lái)，才能知道最終的利潤(rùn)。題目沒(méi)說(shuō)折舊的相關(guān)信息，因此利潤(rùn)表觀不適用的。
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