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rbj · 2023年01月02日

答案没看懂

NO.PZ2019120301000255

问题如下:

Question

The following information is available about a company:


The company’s 2013 income tax expense (in thousands) is closest to:

选项:

A.$1,250.00

B.$950.00

C.$1,050.00

解释:

Solution

C is correct. Income tax expense reported on the income statement = Income tax payable + Net changes in the deferred tax assets and deferred tax liabilities. The change in the net deferred tax liability is a $50 increase (indicating that the income tax expense is $50 in excess of the income tax payable, or current income tax expense) and represents an increase in the expense. Therefore, the income tax expense = $1,000 + $50 = $1,050.

A is incorrect. It is the income tax payable plus the net deferred tax liability, not just the change in the net liability: $1,000 + 250 =$1,250.

B is incorrect. Incorrectly subtracts the net deferred tax liability: $950 = $1,000 – $50.

1000是怎么得来的呀

1 个答案

lynn_品职助教 · 2023年01月04日

嗨,努力学习的PZer你好:


是因为这里的50我们不用看符号。


表格里面的这个负号只是代表liability而已,所以这个负号不用管它,因此△DTL是没有代入符号计算的。


直接代入下面这个公式哈


Income tax expense = Current tax expense + ΔDTL - ΔDTA

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