问题如下图：
选项：
A. 
B. 
C. 
Wendy_品职助教 · 2019年03月02日
这道题给出得数字较多，有一定的的难度。
在处理已知条件比较复杂的题目时，一定要对公式有个清晰的认识，从公式出发来解决问题。
net income=pre-tax income-income tax expense
本题，已知income tax expense=227k，关键是求出pre-tax income
从题干已知federal tax rate=34% , federal tax benefit =112k, 说明本年度亏损，获得了联邦税收优惠
federal tax expense( benefit)=pre-tax income* federal tax rate
因此pre-tax income=federal tax expense( benefit) / federal tax rate
可以求出pre-tax income= -329k
net income=pre-tax income-income tax expense= -329k-227k=-556k
表格中357k，132k，150k这些数字很容易给考生带来干扰，
美国的税收体系较复杂，有联邦税收还有所在州的税收，表格给出的过程是企业实际算出income tax expense的过程，
对解答本题来说，这些信息其实是很大的干扰信息。考生可以通过本题理解到企业真实的计算income tax expense的过程是一个较复杂的过程。
NO.PZ201601210100019001 问题如下 1. In 2007, the company’s net income (loss) wclosest to: A.($217,000). B.($329,000). C.($556,000). C is correct.The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).解析fertexpense( benefit)=pre-tincome* fertrate 已知fertexpense和fertrate，那么我们就可以反求出pre-tincome (loss) 是($329,412)。又因为 net income=pre-tincome-income texpense已经求出pre-tincome (loss)，又已知income texpense是 $227,000，则可求得Net income (loss) = ($329,412) - $227,000 = ($556,412) ferincome texpense可以理解为是current texpense吗？就是税报上的纳税额？
($329,000). ($556,000). C is correct. The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412). 解析 fertexpense( benefit)=pre-tincome* fertrate 已知fertexpense和fertrate，那么我们就可以反求出pre-tincome (loss) 是($329,412)。 又因为 net income=pre-tincome-income texpense 已经求出pre-tincome (loss)，又已知income texpense是 $227,000，则可求得Net income (loss) = ($329,412) - $227,000 = ($556,412) income texpense和expecteferincome texpense为什么不是一个东西？这两个不都是企业自己算出的税额吗？哪个是实际交的税？
($329,000). ($556,000). C is correct. The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).题干这句话啊是什么意思呢 好像还牵扯到了 会计法则的改变？？
($329,000). ($556,000). C is correct. The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).为什么算出来的loss329412 还要再减去income texpense呢 329412不已经是net loss？
这道题看不懂，请解析