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胖婷肥周 · 2022年09月11日

这道题干涉及到很多到题目了,但是看不懂,所以涉及到的所有题都做错了

NO.PZ2019120301000251

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.


Over the three years presented, changes in the valuation allowance for deferred tax assets were most likely indicative of:

选项:

A.decreased prospect for future profitability. B.increased prospects for future profitability. C.assets being carried at a higher value than their tax base.

解释:

Solution

B is correct. Over the three-year period, changes in the valuation allowance reduced cumulative income taxes by $1,670,000. The reductions to the valuation allowance were a result of the company being “more likely than not” to earn sufficient taxable income to offset the deferred tax assets.

请老师解释一下这道题的题干和表格里涉及的内容,以及解题思路?能不能把有这个题干的题目的偶讲一遍

1 个答案

Kiko_品职助教 · 2022年09月13日

嗨,从没放弃的小努力你好:


题目问的是表格中valuation allowance的变化说明了什么。对应到表格,chage in valuation allowance…这一项,可以看到从第一年到第三年的变化,数字是不断减少的。这道题其实就是考察的一个结论,valuation allowance下降说明公司未来会持续盈利。就是答案B。

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DTA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。

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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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