NO.PZ2019120301000249
问题如下:
A company’s provision for income taxes resulted in effective tax rates attributable to loss from continuing operations before cumulative effect of change in accounting principles that varied from the statutory federal income tax rate of 34 percent, as summarized in the table below.
In Year 3, the company’s net income (loss) was closest to:
选项:
A.($217,000).
B.($329,000).
C.($556,000).
解释:
Solution
C is correct. The income tax provision at the statutory rate of 34 percent is a benefit of $112,000, suggesting that the pre-tax income was a loss of $112,000/0.34 = ($329,412). The income tax provision was $227,000. ($329,412) − $227,000 = ($556,412).
解析:
这个题问的是t=3时刻的Net income,已知条件给的都是税相关的,有income tax expense 还有税率这些,所以我们可以思考NI和他们之间的关系。
用income tax expense/税率,其实得到的是税前利润,再减去税的部分就是NI。所以我们可以去表格里面寻找下信息。
表格当中,第一行是34%税率下的预期联邦所得税费用(收益),第二行是不能够被抵税的费用,第三行的意思是交完州的税费之后,联邦这边减免得费用。第四行是DTA备抵帐户得改变。第五行是所得税费用(这个就是实际公司按照当地州政府规定交得税费),美国比较特殊,联邦跟州是独立得。所以他们也有不同的政策。
那么根据我们第二段话得分析,我们只需要知道income tax expense还有他对应的税率,然后减去income tax expense,就是NI。其余的条件其实都没用。
所以就是112000/34%=(329412)之所以加括号,是因为表格中的112000他是benifit,所以其实相当于得到的pre-tax income是一个loss,然后扣除income tax expense得227000,得到(556412)也是一个loss。
如题前四行相加得最后一行的值,这几行数字有逻辑关系吗 谢谢