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remoo · 2020年02月25日

问一道题:NO.PZ201806200400018901

* 问题详情,请 查看题干

问题如下:

 If tax rate increases, which of the following statement is most likely correct:

选项:

A.

company’s net income and equity decline

B.

only net income decline

C.

only equity decline

解释:

Answer is A, if tax rate increases, tax expense increase, so net income decline, and net deferred tax liability will increase lead to equity decline.

为什么net deferred tax liability will increase lead to equity decline?在没有预计不可转回的情况下,怎么就影响了equity,如果是NI下降,影响equity下降倒是容易理解,但并不一定。

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Olive_品职助教 · 2020年02月26日

嗨,努力学习的PZer你好:


这题考的是讲义339页这个图,因为这题是net DTL,说明DTL大于DTA,所以tax rate增加最终会增加tax expense,NI降低,equity降低。


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努力的时光都是限量版,加油!


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