NO.PZ2016012102000136
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 the machine has no salvage value and straight-line method is used. How does Ted Ltd. report on balance sheet at the end of year 3 if tax rate drops to 35%?
选项：
A.A deferred tax liability of $3,600.
B.A deferred tax asset of $2,100.
C.A deferred tax liability of $2,100.
解释：
C is correct.
At the end of year 3, taxes base=60000-12000*3=24000
carrying value of accounting base=60000-10000*3=30000
accounting base>tax base, DTL=(30000-24000)*0.35=2100
考点：递延所得税的计算
解析：题目问第3年的B/S项目的金额是多少，就是求第三年确认的DTL/DTA金额。
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
第三年，accounting base = 60k - 10k*3 = 30k
第三年，taxes base = 60k - 12k*3 = 24k
accounting base > taxes base, 所以是DTL, DTL = ( 30k - 24k ) * 35% = 2.1k
老师好，这题的计算思路还是不太明白，可否再详细讲一次。
