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
为什么Pretax income 一定是会计口径下的?