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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?

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?

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!