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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？

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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。

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