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奔跑的西红柿cuhk · 2017年04月21日

问一道题:NO.PZ2016012102000197 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

这道题是什么意思,题目看不太明白,为什么发债会跟递延所得税资产/负债扯上关系了?有点晕,想不明白。

1 个答案

竹子 · 2017年04月21日

题目中说了是这个债券是政府发行的,其利息是免税的,“interest income from federally tax exempt"

税法上免税,会计上还是记了一笔投资收入,所以会有差异,但并不产生DTL,因为这个差异是永久性差异,不会回转。

但公司实际交的税费减少了,所以effective tax rate会降低,如果还是不记得了,可以去听下面这个视频,蓝色部分有讲

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