NO.PZ201601210100018901
问题如下:
1. A reduction in the statutory tax rate would most likely benefit the company’s:
选项:
A.income statement and balance sheet.
B.income statement but not the balance sheet.
C.balance sheet but not the income statement.
解释:
A is correct.
A lower tax rate would increase net income on the income statement, and because the company has a net deferred tax liability, the net liability position on the balance sheet would also improve (be smaller).
解析:2007 年 DTA是17,606, DTL 是32,639,DTA >DTL,所以net之后是DTL占主导(net liability position)。
2006 年 DTA是15,557 ,DTL 是39,040,DTA >DTL,所以net之后是DTL占主导(net liability position)。
如果税率下降:
假设我们本来是按25%交,现在按照15%交税,由于现在公司在递延所得税上总体是一个负债,也就是欠了税务局的钱,那么税率下降之后欠税务局的钱就变少了。
所以是有利的。不仅会对income statement有好处(未来所得税费用减少,NI增加),也对balance sheet有好处(会减少企业的net DTL)。
老师,请问DTL 和DTA是属于B/S中non-current liability 和Non-current asset嘛, △DTL 和△DTA是确认下在I/S中?