NO.PZ2016012102000130
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 machines has no salvage value. What is the taxable income of Ted Ltd. in year 1 if straight-line method is used?
选项：
A.
$12,000.
B.
$13,000.
C.
$15,000.
解释：
B is correct.
The tax authority estimates the machine's useful life of 5 years. Therefore annual depreciation expense=($60,000-0)/5=$12,000.
Taxable income in year 1 =$25,000-12,000=$13,000.
考点：直线法折旧在会计口径和税务口径下的不同处理。
会计口径下：设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k
税务口径下：设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k
taxable income 为税务口径下的应税收入 = 25k - 12k = 13k
此处的税会差异，就是确认递延所得税的原因。
首先就是 cash inflow 是25000，我把他当作税前收入， 然后税是40%， 那么税后收入也就是 25000*（1-40%）= 15000
然后我们看折旧年限从6年变成了五年，也就是说折旧的expense 从 10000变成了12000，多了2000
所以1年后的税后收入就是15000-2000 = 13000
