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Katherine · 2023年09月21日

这

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  2. FRA

NO.PZ2019120301000260

问题如下：

QuestionA company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

选项：

A.Deferred tax asset: $4,000

B.Deferred tax asset: $3,400

C.Deferred tax liability: $600

解释：

Solution

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.

可以具体讲一下分析思路吗

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1 个答案

王园圆_品职助教 · 2023年09月21日

同学你好，本题本质上运用的就是下面讲义截图的黄色公式

但是需要注意，由于DTA和DTL都是反映的公司未来对税务局的权利或义务，所以如果税率发生变化，税率应该用未来的而非现在的

资产下，AB　＝10万，TB　＝　12万

（AB-TB）<0 是DTA ，计算DTA= （10-12）*17% = 0.34万，也就是DTA = $3400


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