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Dang.D · 2020年09月02日

问一道题:NO.PZ2016012102000136

问题如下:

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume the machine has no salvage value and straight-line method is used. How does Ted Ltd. report on balance sheet at the end of year 3 if tax rate drops to 35%?

选项:

A.

A deferred tax liability of $3,600.

B.

A deferred tax asset of $2,100.

C.

A deferred tax liability of $2,100.

解释:

C

At the end of year 3, taxes base=60000-12000*3=24000

carrying value=60000-1000*3=30000

carrying value>tax base, DTL=(30000-24000)*0.35=2100

想问下为什么不考虑generate annual cash inflow of $25,000 for six years,而是只考虑折旧呢?

1 个答案

Olive_品职助教 · 2020年09月03日

嗨,从没放弃的小努力你好:


计算DTA、DTL我们用balance sheet approach,考虑的是不同折旧方法or年限下,资产账面价值的不同,其差额用来计算出DTL。

这个计算过程不需要考虑资产使用带来的现金流。


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NO.PZ2016012102000136 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume the machine hno salvage value anstraight-line methois use How es TeLt report on balansheet the enof ye3 if trate ops to 35%? A.A ferretliability of $3,600. B.A ferretasset of $2,100. C.A ferretliability of $2,100. C is correct.the enof ye3, taxes base=60000-12000*3=24000carrying value of accounting base=60000-10000*3=30000accounting base tbase, L=(30000-24000)*0.35=2100考点递延所得税的计算 解析题目问第3年的B/S项目的金额是多少,就是求第三年确认的L/A金额。 会计口径下设备折旧年限为6年,无残值,每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年,无残值,每年折旧费用 = 60k / 5 = 12k 第三年,accounting base = 60k - 10k*3 = 30k第三年,taxes base = 60k - 12k*3 = 24kaccounting base taxes base, 所以是L, L = ( 30k - 24k ) * 35% = 2.1k 如题,求第三年B/S中的递延所得税数据,是不是应该把前三年的累积,加一起计算,而不是只算第三年的?

2024-01-20 09:37 1 · 回答

NO.PZ2016012102000136 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume the machine hno salvage value anstraight-line methois use How es TeLt report on balansheet the enof ye3 if trate ops to 35%? A.A ferretliability of $3,600. B.A ferretasset of $2,100. C.A ferretliability of $2,100. C is correct.the enof ye3, taxes base=60000-12000*3=24000carrying value of accounting base=60000-10000*3=30000accounting base tbase, L=(30000-24000)*0.35=2100考点递延所得税的计算 解析题目问第3年的B/S项目的金额是多少,就是求第三年确认的L/A金额。 会计口径下设备折旧年限为6年,无残值,每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年,无残值,每年折旧费用 = 60k / 5 = 12k 第三年,accounting base = 60k - 10k*3 = 30k第三年,taxes base = 60k - 12k*3 = 24kaccounting base taxes base, 所以是L, L = ( 30k - 24k ) * 35% = 2.1k 老师好,这题的计算思路还是不太明白,可否再详细讲一次。

2023-11-26 09:18 1 · 回答

你好,视频里说accounting base = initicost - accumulatepreciation,想问一下accounting base 是不是就是carrying value呢? 对accounting base 跟 tbase 的概念有一点模糊。。 谢谢!

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