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Linda · 2024年02月19日

c选项也不对啊

NO.PZ2023081403000103

问题如下:

Q. Which of the following statements about tax rates is correct?

选项:

A.The effective tax rate is typically used for forecasting cash flows. B.The cash tax rate is relevant for projecting earnings on the income statement. C.A company’s income tax expense equals the sum of current taxes plus the change in deferred tax assets and liabilities.

解释:

C is correct. A company’s income tax expense equals the sum of current taxes (i.e., the amount currently payable) plus the change in deferred tax assets and liabilities. A is incorrect because the cash tax rate is typically used for forecasting cash flows. B is incorrect because the effective tax rate is relevant for projecting earnings on the income statement.

应该是加上DTLD的变动减去DTA的变动

2 个答案

王园圆_品职助教 · 2024年02月19日

好的哦,同学加油

王园圆_品职助教 · 2024年02月19日

同学你好,C没有错哦

change in deferred tax assets and liabilities——根据之前何老师教的规律,资产的增加是负数,负债的增加是正数,所以DTL增加就是加上,DTA增加了就是减去,C说加上这些变化的时候意思是变化本身就已经带上了正负号哦,所以C这么表达也是可以的


Linda · 2024年02月19日

按照DTA和DTL在I/S表总的列示去理解,DTA的增加是以(具体数字)来显示的,那么表述为加上DTA和DTL的变化,也是对的。我理解了

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