NO.PZ2016012102000135
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 machine has no salvage value. How does Ted Ltd. report on balance sheet at the end of year 3 if straight-line method is used?
选项：
A.A deferred tax asset of $6,000.
B.A deferred tax asset of $2,400.
C.A defered tax liability of $2,400.
解释：
C
At the end of year 3, the machine's tax based value=(purchased cost-accumulated depreication on tax purpose)=$60,000-12,000*3=$24,000 The machine's book value= (purchased cost-accumulated depreication on accouting purpose)=$60,000-10,000*3=$30,000.For asset, accounting base>tax base, so DTL=(30000-24000)*0.4=2400
考点：递延所得税的计算
解析：题目问第3年的B/S项目的金额是多少，就是求第三年确认的DTL金额。
现在已知了这个machine的初始入账价值是60000，那么会影响到账面价值的就是AB和TB的不同折旧年限，AB是6年，那么每年折旧金额就是60000/6=10000，那么三年后账面价值就是60000-3*10000=30000。TB折旧年限是5年，那么每年折旧额是60000/5=12000，那么三年后这个资产的账面净值就是60000-3*12000=24000。
现在已经求出来AB的资产账面价值是30000，TB是24000，用B/S approach，资产应该用AB-TB=30000-24000=6000，算出来是正数，说明是DTL，金额=6000*40%=2400
我以为是（25000-15000）与（25000-13000）进行比较，比较的是产生利润和折旧做差后的净利润，但实际上根本没25000的事情，请老师解惑，我思路错误的原因。
