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。