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treepple · 2020年02月20日

问一道题:NO.PZ2016012102000129

问题如下:

Which of the following statements regarding tax is least likely appropriate?

选项:

A.

Taxable income is the income subject to tax base on the tax return.

B.

Taxes payable is the tax liability on the balance sheet caused by taxable income.

C.

Pretax income can always be calculated by income tax expense dividing tax rate.

解释:

C is correct.

There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.

这道题B说的是税报上的tax payable吗?如果是accounting base的肯定不对,C答案里面tax rate也没指出来是不是effective tax rate,感觉题目不严谨啊

1 个答案

Olive_品职助教 · 2020年02月21日

嗨,努力学习的PZer你好:


taxes payable是用tax base中的taxable income数字计算出来的,但是这个数字也会出现在accounting base报表中,只要税费还没支付,对于企业来说就是payable,就要放在liability里面。

C选项不对,因为没有effective字样就不是effective tax rate,没有歧义。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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