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六粒橙 · 2018年09月26日

问一道题:NO.PZ2016012102000134 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:

老师好,这道题有点不太理解,能否详细点讲解一下,谢谢


1 个答案

品职辅导员_小明 · 2018年09月27日

会计上折旧是6年,税法上是5年,每年的收入是25000,问你第六年的tax payable是多少

这个题有一个假设就是这个公司只有这一个资产,而且只有一个折旧费用

对于税法上来说第六年已经折完了,所以是0,所以会计上就是25000,乘以税率40%,就是tax payable

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