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胖婷肥周 · 2022年09月11日

做这道题的时候是不是不需要看给出的那些表格？

  1. CFA I
  2. FRA

NO.PZ2019120301000243

问题如下：

The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):


A reduction in the statutory tax rate would most likely benefit the company’s:

选项：

A.income statement and balance sheet. B.income statement but not the balance sheet. C.balance sheet but not the income statement.

解释：

Solution

A is correct. A lower tax rate would increase net income on the income statement, and because the company has a net deferred tax liability, the net liability position on the balance sheet would also improve (be smaller).

做这道题的时候是不是不需要看给出的那些表格？

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1 个答案

王园圆_品职助教 · 2022年09月13日

嗨，爱思考的PZer你好：


同学你好，肯定不是的哦~~不看表格我们可以知道税率变小NI肯定上升，但是对于资产负债表的作用就没法判断，根据上面的表格我们可以知道，公司第三年有DTL，而税率下降会使DTL的确认数额变小， 那公司的负债就变少，资本结构就更加优化了，是好事

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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NO.PZ2019120301000243问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):A rection in the statutory trate woulmost likely benefit the company’s: A.income statement anbalansheet.B.income statement but not the balansheet.C.balansheet but not the income statement.SolutionA is correct. A lower trate woulincrease net income on the income statement, anbecause the company ha net ferretliability, the net liability position on the balansheet woulalso improve (smaller).请一下题目，图表没看明白

2022-09-11 10:07 3 · 回答