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庄鑫 · 2022年08月28日

求解

  1. CFA I
  2. FRA

NO.PZ2016012102000132

问题如下：

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the pretax income of Ted Ltd. in year 6 if straight-line method is used?

选项：

A.

$25,000.

B.

$13,000.

C.

$15,000.

解释：

C

For accounting purpose, the estimated useful life is 6 years. Therefore, the annual depreciation expense is ($60,000-0)/6=$10,000.

Pretax income=$25,000-$10,000=$15,000.

考点：直线法折旧在会计口径和税务口径下的不同处理。

会计口径下：设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k

税务口径下：设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k

pretax income, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k

【pretax income in year 6】就等于financial reporting状态下的收入25减去直线折旧10等于15，是吗？

如果问题改为【taxable income】就等于tax reporting状态下的收入25，是吗？因为没有折旧，所以默认没有其他费用需要扣减？


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Kiko_品职助教 · 2022年08月28日

嗨，从没放弃的小努力你好：


是的。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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