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:
SolutionC 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