六姑娘 · 2023年07月22日
NO.PZ2023020602000167
问题如下：
An analyst gathered the following information about a company:
选项：
A.$3,500. B.$4,000.00 C.$5,000.00解释：
The tax rate that should be used is the expected tax rate when the liability reverses. The deferred tax liability will be $10,000 x 40% = $4,000.这题讲义有哪里提到吗？
NO.PZ2023020602000167 问题如下 analyst gatherethe following information about a company: Taxable income is $40,000.Pretincome is $50,000.Current trate is 50%.Trate when the reversoccurs will 40%.Whis the company's ferretliability the enof ye1? A.$3,500. B.$4,000.00 C.$5,000.00 The trate thshouluseis the expectetrate when the liability reverses. The ferretliability will $10,000 x 40% = $4,000. taxable income = 40k, pretincome = 50k, 左边asset上cash按照现有税率征税cash: taxable income * current trate = -40k * 50% = -20k右边liability上记L （ pretincome - taxable income） * reversal_tax_rate = 10k * 40% = 4k右边equity部分NI包含税-pretincome * current trate = -50k * 50% = -25k左右两边显然不平，那问题出在哪里呢？
NO.PZ2023020602000167 问题如下 analyst gatherethe following information about a company: Taxable income is $40,000.Pretincome is $50,000.Current trate is 50%.Trate when the reversoccurs will 40%.Whis the company's ferretliability the enof ye1? A.$3,500. B.$4,000.00 C.$5,000.00 The trate thshouluseis the expectetrate when the liability reverses. The ferretliability will $10,000 x 40% = $4,000. 新的税率讲的是如果reversoccurs就使用，但是题干里哪里暗示了这部分？
