开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Carolyne · 2024年04月14日

80%

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100008501

问题如下：

(1) If the proposed reduction in Swedish tax rates had been in effect in 2015, the increase in Trana’s net profit (in SEK millions) would have been closest to:

选项：

A.

SEK31.2.

B.

SEK18.6.

C.

SEK29.8.

解释：

The proposed change in Swedish tax rates would have affected the income earned in Sweden (SEK338 before tax) and the pre-tax income earned in the South American subsidiary (SEK227, see calculation in following table) because the tax rate there is lower than in Sweden and hence subject to tax at Swedish rates. The income earned in tax jurisdictions with rates higher than Sweden’s (Europe and the United States) are not subject to tax in Sweden and thus would not have been affected.


* To calculate EBT, divide net profit of SEK204 by (1 – tax rate): 204/(1 – 0.10) = SEK227.

为什么没有乘以80%？母公司只拥有子公司80% 分享收益不乘以比例吗？还是说只有NI是按比例合并的 而EBI是全额的 因为EBI还没扣除少数股东收益？

添加评论
2 个答案

王园圆_品职助教 · 2024年04月15日

204是子公司的确认的NI，但是子公司如果税率低，交的税少，母公司需要补交税的

王园圆_品职助教 · 2024年04月14日

同学你好，原题的表达是“In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.”也就是这个子公司销售给母公司Trana的这些销售单独的确认了204的NI，而不是子公司自己经营了一年一共获得了204的总NI的意思

然后这道题根本考察的不是母子公司合并报表的问题，而是这里题目给的信息——”Sweden operates under a tax treaty with all countries in which it has subsidiaries, such that it will owe taxes on foreign earned income to the extent that the Swedish rate exceeds the foreign rate.“——意思是”瑞典根据与所有拥有子公司的国家签订的税收协定开展业务，因此，只要瑞典的税率超过外国税率，瑞典的税收就会对外国收入征税。“——也就是如果外国子公司的税率更低，那瑞典还会要求公司补交税

因为美国子公司税率是10%，而瑞典现在的税率从22%降到16.5%，也就是这笔子公司的NI204计算的EBT = 204/（1-10%)原来要最终按照22%的税率交税，而现在只需要按照16.5%的税率交税了（也就是解析表格的第三行的意思）

Carolyne · 2024年04月15日

这里204的NI是母公司确认的还是子公司确认的？

  • 2

    回答

  • 0

    关注

  • 1121

    浏览
相关问题

NO.PZ202304050100008501 问题如下 (1) If the proposerection in Swesh trates hbeen in effein 2015, the increase in Trana’s net profit (in SEK millions) woulhave been closest to: A.SEK31.2. B.SEK18.6. C.SEK29.8. The proposechange in Swesh trates woulhave affectethe income earnein Swen (SEK338 before tax) anthe pre-tincome earnein the South Americsubsiary (SEK227, see calculation in following table) because the trate there is lower thin Swen anhensubjeto tSwesh rates. The income earnein tjurisctions with rates higher thSwen’s (Europe anthe UniteStates) are not subjeto tin Swen anthus woulnot have been affecte* To calculate EBT, vi net profit of SEK204 (1 – trate): 204/(1 – 0.10) = SEK227. 这个204不是已经含进264里面了吗？为啥还要重复计算题目给了母公司合并报表，E338，NI264。并且已知占子公司80%股权。这种情况肯定得并表。也就是说母公司的报表，已经是合并子公司以后的了，已经不需要再考虑子公司的情况了。为啥不直接选B，用（338 - 338*16.5%）-264

2024-05-19 10:21 1 · 回答

NO.PZ202304050100008501 问题如下 (1) If the proposerection in Swesh trates hbeen in effein 2015, the increase in Trana’s net profit (in SEK millions) woulhave been closest to: A.SEK31.2. B.SEK18.6. C.SEK29.8. The proposechange in Swesh trates woulhave affectethe income earnein Swen (SEK338 before tax) anthe pre-tincome earnein the South Americsubsiary (SEK227, see calculation in following table) because the trate there is lower thin Swen anhensubjeto tSwesh rates. The income earnein tjurisctions with rates higher thSwen’s (Europe anthe UniteStates) are not subjeto tin Swen anthus woulnot have been affecte* To calculate EBT, vi net profit of SEK204 (1 – trate): 204/(1 – 0.10) = SEK227. 这道题涉及财务报表合并，看了老师的经典题通关课，有个问题不理解既然Anart已经按照当地10%的税率缴了税，那么合并报表以后，是否还是要按照Swen当地的要求再次缴税？（也就是双重缴税）这道题说的，是不是Swen当地对于合并报表后，集团税收变化对于NI的影响？

2023-09-08 20:36 2 · 回答

NO.PZ202304050100008501 问题如下 Tranwhireports unr InternationFinanciReporting Stanr (IFRS), is a Swen-baseretailer operating stores in three geographic locations: Swen, the eurozone (with a current presenonly in France, Germany, anItaly), anthe UniteStates. The stores in the eurozone anthe UniteStates are operatethrough a wholly ownesubsiary in earegion. The income statements are presentein Exhibit 1.Exhibit 1 Trana Income Statements for the Years En31 cemberIn 2012, the start of Trana’s expansion into North Americmarkets, the company establishea subsiary, Anart Inc., in a South Americcountry to benefit from lower labor anshipping costs. The tails of the Anart investment are follows:Anart is 80% owneTrana with 20% locinvestment.It sells all of its proction to Trana anTrana’s other subsiaries antermines the transfer prifull cost plus 5%.In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.The corporate trate in the country is 10%.Eriksson remin Lars ththere is a proposin Swen to rethe corporate trate from the current 22% to 16.5%. He woullike to provi pro-forma sclosures relateto the potentichange in net income this change coulprovi for TranHe remin Lars ththe average trate for the eurozone countries where Trana operates is 30% an25% in the UniteStates. Swen operates unr a ttreaty with all countries in whiit hsubsiaries, suthit will owe taxes on foreign earneincome to the extent ththe Swesh rate excee the foreign rate. (1) If the proposerection in Swesh trates hbeen in effein 2015, the increase in Trana’s net profit (in SEK millions) woulhave been closest to: A.SEK31.2. B.SEK18.6. C.SEK29.8. The proposechange in Swesh trates woulhave affectethe income earnein Swen (SEK338 before tax) anthe pre-tincome earnein the South Americsubsiary (SEK227, see calculation in following table) because the trate there is lower thin Swen anhensubjeto tSwesh rates. The income earnein tjurisctions with rates higher thSwen’s (Europe anthe UniteStates) are not subjeto tin Swen anthus woulnot have been affecte* To calculate EBT, vi net profit of SEK204 (1 – trate): 204/(1 – 0.10) = SEK227. 这道题在算母公司利润的时候把南美子公司的利润加上了。但是在consolition方法下，这属于intercompany tranactions，首先在sales这里不能合并，其次在NI上，要减去unearnerevenue。为什么这道题要把南美子公司的利润加上去，题目上说子公司的货都卖给了母公司，应该属于intercompany tranactions吧？就好像一个公司成立了SPE，spe所有来自母公司的revenue都不会被合并一样。

2023-08-26 12:58 3 · 回答

NO.PZ202304050100008501问题如下 (1) If the proposerection in Swesh trates hbeen in effein 2015, the increase in Trana’s net profit (in SEK millions) woulhave been closest to: A.SEK31.2.B.SEK18.6.C.SEK29.8. The proposechange in Swesh trates woulhave affectethe income earnein Swen (SEK338 before tax) anthe pre-tincome earnein the South Americsubsiary (SEK227, see calculation in following table) because the trate there is lower thin Swen anhensubjeto tSwesh rates. The income earnein tjurisctions with rates higher thSwen’s (Europe anthe UniteStates) are not subjeto tin Swen anthus woulnot have been affecte* To calculate EBT, vi net profit of SEK204 (1 – trate): 204/(1 – 0.10) = SEK227. 如何理解答案中“because the South Americsubsiary trate there is lower thin Swen anhensubjeto tSwesh rates”,此外该题所考知识点是在哪里？

2023-07-21 13:11 2 · 回答