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一大 · 2022年10月10日

为什么这里要故意设置tax paid in year不等于tax payable呢

  1. CFA I
  2. FRA

NO.PZ2019120301000258

问题如下：

Question

The following information is available about a company for its current fiscal year:


The income tax expense reported on the current year’s statement of earnings is closest to:

选项：

A.$72,750.00 B.$69,450.00 C.$64,500.00

解释：

Solution

A is correct. Income tax expense equals income tax payable (the tax rate multiplied by the taxable income) plus the increase in the deferred tax liabilities.

(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750

B is incorrect. It is the tax paid plus the increase in deferred taxes: 61,200 + 8,250 = 69,450.

C is incorrect it is just the tax rate × the taxable income: 30 × 215,000 = 64,500.

为什么这里要故意设置tax paid in year不等于tax payable呢，这个迷惑项有点过于无聊了

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1 个答案

王园圆_品职助教 · 2022年10月10日

嗨，从没放弃的小努力你好：


本题的目的之一就在于告诉同学“tax paid in the year"很可能和”income tax payable"是不一样的哦

前者是今年以来已经支付的税款（可能包含去年的应交但还未交，到今年才缴纳的部分）而后者才是真实的本期计算下来应该缴纳的税款

两者不相等很正常，本题也是借此提醒同学们注意将两者区分开来


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Lance · 2023年05月27日

payable 和 paid 的确有区别。 有时候协会出题会比较简单就笼统了。 这次严谨起来，防不胜防。

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NO.PZ2019120301000258 问题如下 QuestionThe following information is available about a company for its current fiscyear:The income texpense reporteon the current year’s statement of earnings is closest to: A.$72,750.00 B.$69,450.00 C.$64,500.00 SolutionA is correct. Income texpense equals income tpayable (the trate multipliethe taxable income) plus the increase in the ferretliabilities.(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750B is incorrect. It is the tpaiplus the increase in ferretaxes: 61,200 + 8,250 = 69,450.C is incorreit is just the trate × the taxable income: 30 × 215,000 = 64,500. 应税所得*税率=当年的税费，税率啥时候考虑是不是法定税率，还是有效税率？另外，TAXES payable=current texpense吗？是当已付税费=0时候，两者才相等吧？

2023-09-25 16:42 1 · 回答

NO.PZ2019120301000258问题如下 QuestionThe following information is available about a company for its current fiscyear:The income texpense reporteon the current year’s statement of earnings is closest to: A.$72,750.00B.$69,450.00C.$64,500.00SolutionA is correct. Income texpense equals income tpayable (the trate multipliethe taxable income) plus the increase in the ferretliabilities.(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750B is incorrect. It is the tpaiplus the increase in ferretaxes: 61,200 + 8,250 = 69,450.C is incorreit is just the trate × the taxable income: 30 × 215,000 = 64,500.texpense应该就是实际付出去的税款吧？然后 income tpayable（taxable income * trate）就是税法上应该付的税费，然后L增加了说明他今年少付了税费，难道不应该是texpense（实际付的）=income tpayable（应该付的）-△L（少付了的）吗？为什么会是income tpayable+L？？

2023-09-17 17:01 1 · 回答