emma爱地球 · 2025年01月04日
NO.PZ2024011002000120
问题如下：
Assume U.S. GAAP applies unless otherwise noted. A company reports net income of $800,000 for the year. The table below indicates selected items which were included in net income and their associated tax status.
The company’s tax
rate is 35 percent. The company’s current income taxes payable (in $) is closest to:
选项：
A.206,500.00
B.276,500.00
C.360,500.00
解释：
虽然税法允许9万，公司实际的depreciation是7万，为什么不是按实际折旧去算呢？
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 这里在求temporary fference的时候，何老师讲的用accounting base -tbase, 里面涉及到asset 的项目用+， 涉及到libility 的项目用-， 这个asset 的项目和libility的项目怎么区分呢？ 这个没搞明白。
NO.PZ2024011002000120问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00B.276,500.00C.360,500.00 vin财务报表里是NI（以及EBT）之后分的，本身跟税前扣除的各项费用无关，为什么要加回去呢？
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 题干给的是net income，为何不用将net income先调整回税前收益，再根据会计报表和财务报表的差异进行科目调整，最后计算需缴纳税费
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 可以为什么需要xx allowefor tpurpose
