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椰子鸡 · 2023年12月14日

问的是第三年的,不应该把每一年的deferred tax liability的变化量全部相加吗?

NO.PZ2023081403000100

问题如下:

Q. Please use the selected data in Exhibit 1 for the Samuels Corporation.

Exhibit 1:

Selected Data for Samuels Company (US dollar millions)

Assuming a 35 percent tax rate and the selected data below for the Samuels Company, the company’s deferred tax liability in Year 3 is closest to:

选项:

A.USD450. B.USD750. C.USD900.

解释:

A is correct. USD450 is calculated as: (USD7,000 − USD5,714) × 0.35 = USD450. B is incorrect because it incorrectly sums the deferred tax liabilities from Years 2 and 3: (USD7,000 − USD5,714) × 0.35 + (USD8,000 − USD7,143) × 0.35 = USD750. C is incorrect because it incorrectly sums the deferred tax liabilities from Years 1, 2 and 3: (USD7,000 − USD5,714) × 0.35 + (USD8,000 − USD7,143) × 0.35 + (USD9,000 − USD8,571) × 0.35 = USD900.

如题。

又不是问变量。

2 个答案

lynn_品职助教 · 2024年07月31日

嗨,爱思考的PZer你好:


想追问老师,以后补缴税的时候是否是累计抵扣,如果DTL不是累计值的话感觉有点矛盾。。。DTA的累计值有valuation allowance,DTL就没有一个对称的科目是吗?


valuation allowance不是累计值是备抵科目,valuation allowance 如果增加,说明DTA减少了。


valuation allowance是用来抵减DTA的。


企业的DTA是未来可以享受到的不交税的好处,如果有备抵账户,一般就要通过valuation allowance调整DTA。DTA-valuation allowance的净值才是DTA科目的值


DTL确实和DTA不一样,如果形成DTL的暂时性差异可以回转,那么就是DTL,如果预计不能回转就确认为equity。

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努力的时光都是限量版,加油!

lynn_品职助教 · 2023年12月14日

嗨,努力学习的PZer你好:


问的是第三年的,不应该把每一年的deferred tax liability的变化量全部相加吗?


不是的,DTL不是一个累积的值,它是会计收入和税法承认的收入的暂时性差异导致的,因此每年都会不一样,有赠加有减少


第一个点是计算TDL,税法收入➖会计收入

  • Taxable income is $40,000.
  • Pretax income is $50,000.


我们这一步是在求年末的(AB-TB)是多少


第二点DTL会受新的税率的影响,年末的DTL也要由当时的税率来计算。



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努力的时光都是限量版,加油!

yvonne_ji · 2024年07月31日

想追问老师,以后补缴税的时候是否是累计抵扣,如果DTL不是累计值的话感觉有点矛盾。。。DTA的累计值有valuation allowance,DTL就没有一个对称的科目是吗?

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