开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

小燃娃🤪 · 2022年11月06日

pretax incone

  1. CFA I
  2. FRA

NO.PZ2016012102000132

问题如下：

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the pretax income of Ted Ltd. in year 6 if straight-line method is used?

选项：

A.

$25,000.

B.

$13,000.

C.

$15,000.

解释：

C

For accounting purpose, the estimated useful life is 6 years. Therefore, the annual depreciation expense is ($60,000-0)/6=$10,000.

Pretax income=$25,000-$10,000=$15,000.

考点：直线法折旧在会计口径和税务口径下的不同处理。

会计口径下：设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k

税务口径下：设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k

pretax income, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k

pretax income是算到accounting base所以是六年折旧是这样吗？所以不算tax base下的五年折旧？

添加评论
1 个答案
已采纳答案

lynn_品职助教 · 2022年11月08日

嗨，从没放弃的小努力你好：


同学你好~这几天账号设置有一点问题，回答稍迟，给同学增添麻烦啦~


pretax income是算到accounting base所以是六年折旧是这样吗？所以不算tax base下的五年折旧？


是的，同学说的完全正确。如果这里是taxable income，就使用tax base下的五年折旧。区分如下。


pretax income是财务报表中的科目，中文可以翻译成税前利润。


taxable income是Tax报表中的科目，翻译成应纳税收入，就是你赚的需要交税的收入。

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 262

    浏览
相关问题

NO.PZ2016012102000132 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois use A.$25,000. B.$13,000. C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 老师好，请问下CFA中具体是哪些算taxable income？

2024-07-16 00:04 1 · 回答

NO.PZ2016012102000132问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 都是15000…..

2024-03-26 18:59 1 · 回答

NO.PZ2016012102000132 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois use A.$25,000. B.$13,000. C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 根据Treporting的说法，其实第六年是不需要折旧的，前五年已经这就完成了。这里会存在一个L，这个L应该是存在于financireporting是吗？加上L，实际的应税收入应该是25000？

2024-03-22 13:38 1 · 回答

NO.PZ2016012102000132问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 这个知识点在这章还没学到

2023-05-10 17:07 1 · 回答

NO.PZ2016012102000132问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the pretincome of TeLt in ye6 if straight-line methois useA.$25,000.B.$13,000.C.$15,000. CFor accounting purpose, the estimateuseful life is 6 years. Therefore, the annupreciation expense is ($60,000-0)/6=$10,000.Pretincome=$25,000-$10,000=$15,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k pretincome, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k 为什么Pretincome 一定是会计口径下的？

2022-11-07 08:39 3 · 回答