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幼儿园壹姐 · 2022年11月11日

老师可以讲解一下这道题吗

  1. CFA I
  2. FRA

NO.PZ2019120301000260

问题如下：

Question A company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

选项：

A.Deferred tax asset: $4,000 B.Deferred tax asset: $3,400 C.Deferred tax liability: $600

解释：

Solution

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.

老师可以讲解一下这道题吗

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lynn_品职助教 · 2022年11月12日

嗨，爱思考的PZer你好：


这道题考察的知识点是，DTA(DTL)的计算需要乘以税率，如果税率降低，说明未来回转的金额就减少，DTA(DTL)会减少。公式如下图。

需要注意两点：

1、判断是DTA还是DTL，这道题讲 net carrying amount of $100,000 and a tax base of $120,000，税基大于账面价值，多交了税产生的是DTA。C错误。

2、×的是新tax rate，如公式所示，A错误。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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