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Katherine · 2023年05月10日

这题

  1. CFA I
  2. FRA

NO.PZ2016012101000177

问题如下：

Income tax expense reported on a company’s income statement equals taxes payable, plus the net increase in:

选项：

A.

deferred tax assets and deferred tax liabilities.

B.

deferred tax assets, less the net increase in deferred tax liabilities.

C.

deferred tax liabilities, less the net increase in deferred tax assets.

解释：

C is correct.

Higher reported tax expense relative to taxes paid will increase the deferred tax liability, whereas lower reported tax expense relative to taxes paid increases the deferred tax asset.

解析：考查income tax expense和current tax expense的关系式。

Taxes payable，是真实要交的税费，也就是tax reporting损益表中的current tax expense。

Income tax expense = Current tax expense +/ -Deferred tax expense / income

其中deferred tax expense=ΔDTL，即increase in DTL。

Deferred tax income=ΔDTA，即increase in DTA。

DTA减去net increase inDTA是什么意思，还有net increase是啥

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1 个答案

lynn_品职助教 · 2023年05月11日

嗨，爱思考的PZer你好：


DTA减去net increase inDTA是什么意思，还有net increase是啥


net increase意思就是DTA减去valuation allowance，因为valuation allowance是DTA的备抵账户，计算一个净值。


Income tax expense = Current tax expense +/ -Deferred tax expense / income


公式是这个，没有“DTA减去net increase inDTA”，是equals taxes payable, plus the net increase in deferred tax liabilities, less the net increase in deferred tax assets.

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