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AgnesWu · 2024年01月01日

请老师指导

  1. CFA I
  2. FRA

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.

请老师看看我的理解错在哪里了



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lynn_品职助教 · 2024年01月02日

嗨，爱思考的PZer你好：


我是不是可以这样理解：如果我从第一年起点开始算，即用9000和8571，不太严谨的地方是，忽略了三年当中可能税率变化的条件，题目里已知条件比较简单，直接用Year 3 的carring value算就可以了


不是的，同学从第一年开始算是对的，只是说，9000-1000*2=7000就可以算第三年了，因为9000是第一年的期末值。税率同学算的是对的，第三年用第三年的0.35。


我把整个解析过程写下来是为了更完整地让同学理解。

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lynn_品职助教 · 2024年01月02日

嗨，爱思考的PZer你好：


首先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，有增加有减少


第一个点是计算税法收入➖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。


同学对上面的理解是对的，是计算折旧多了一年。1000和1429分别×2就可以啦。



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