NO.PZ2019120301000258
问题如下:
Question
The following information is available about a company for its current fiscal year:
选项:
A.$72,750.00
B.$69,450.00
C.$64,500.00
解释:
SolutionA is correct. Income tax expense equals income tax payable (the tax rate multiplied by the taxable income) plus the increase in the deferred tax liabilities.
(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750
B is incorrect. It is the tax paid plus the increase in deferred taxes: 61,200 + 8,250 = 69,450.
C is incorrect it is just the tax rate × the taxable income: 30 × 215,000 = 64,500.
tax expense应该就是实际付出去的税款吧?然后 income tax payable(taxable income * tax rate)就是税法上应该付的税费,然后DTL增加了说明他今年少付了税费,难道不应该是tax expense(实际付的)=income tax payable(应该付的)-△DTL(少付了的)吗?为什么会是income tax payable+DTL??