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胖婷肥周 · 2022年09月11日

能否从题干,包括图片里面的每一个数据是说的什么?以及最后的解题思路都翻译一下,完全看不懂

NO.PZ2019120301000249

问题如下:

A company’s provision for income taxes resulted in effective tax rates attributable to loss from continuing operations before cumulative effect of change in accounting principles that varied from the statutory federal income tax rate of 34 percent, as summarized in the table below.


In Year 3, the company’s net income (loss) was closest to:

选项:

A.($217,000). B.($329,000). C.($556,000).

解释:

Solution

C is correct. The income tax provision at the statutory rate of 34 percent is a benefit of $112,000, suggesting that the pre-tax income was a loss of $112,000/0.34 = ($329,412). The income tax provision was $227,000. ($329,412) − $227,000 = ($556,412).

能否从题干,包括图片里面的每一个数据是说的什么?以及最后的解题思路都翻译一下,完全看不懂

1 个答案

王园圆_品职助教 · 2022年09月13日

嗨,从没放弃的小努力你好:


同学你好,这道题目之前一个回答已经给到你了,请参照前面的回答哦

----------------------------------------------
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.PZ2019120301000249问题如下 A company’s provision for income taxes resultein effective trates attributable to loss from continuing operations before cumulative effeof change in accounting principles thvariefrom the statutory ferincome trate of 34 percent, summarizein the table below. In Ye3, the company’s net income (loss) wclosest to: A.($217,000).B.($329,000).C.($556,000). SolutionC is correct. The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).解析这个题问的是t=3时刻的Net income,已知条件给的都是税相关的,有income texpense 还有税率这些,所以我们可以思考NI和他们之间的关系。用income texpense/税率,其实得到的是税前利润,再减去税的部分就是NI。所以我们可以去表格里面寻找下信息。表格当中,第一行是34%税率下的预期联邦所得税费用(收益),第二行是不能够被抵税的费用,第三行的意思是交完州的税费之后,联邦这边减免得费用。第四行是A备抵帐户得改变。第五行是所得税费用(这个就是实际公司按照当地州政府规定交得税费),美国比较特殊,联邦跟州是独立得。所以他们也有不同的政策。那么根据我们第二段话得分析,我们只需要知道income texpense还有他对应的税率,然后减去income texpense,就是NI。其余的条件其实都没用。所以就是112000/34%=(329412)之所以加括号,是因为表格中的112000他是benifit,所以其实相当于得到的pre-tincome是一个loss,然后扣除income texpense得227000,得到(556412)也是一个loss。 如题前四行相加得最后一行的值,这几行数字有逻辑关系吗 谢谢

2023-09-03 07:31 1 · 回答

NO.PZ2019120301000249 问题如下 A company’s provision for income taxes resultein effective trates attributable to loss from continuing operations before cumulative effeof change in accounting principles thvariefrom the statutory ferincome trate of 34 percent, summarizein the table below. In Ye3, the company’s net income (loss) wclosest to: A.($217,000). B.($329,000). C.($556,000). SolutionC is correct. The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412). 这道题目到底再问什么啊?题目表格给出的几项数据分别都是啥啊。这些东西教程都没提过,怎么结题嘛

2022-08-28 14:40 2 · 回答