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Lin · 2020年10月08日

问一道题：NO.PZ2016012102000135

  1. CFA I
  2. FRA

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 tax rate is 40%, and the machine has no salvage value. How does Ted Ltd. report on balance sheet at the end of year 3 if straight-line method is used?

选项：

A.

A deferred tax asset of $6,000.

B.

A deferred tax asset of $2,400.

C.

A defered tax liability of $2,400.

解释：

C

At the end of year 3, the machine's tax based value=(purchased cost-accumulated depreication on tax purpose)=$60,000-12,000*3=$24,000 The machine's book value= (purchased cost-accumulated depreication on accouting purpose)=$60,000-10,000*3=$30,000.For asset, accounting base>tax base, so DTL=(30000-24000)*0.4=2400

老师，这道题可不可以不计算，直接通过税法的加速折旧导致税少交，产生DTL直接选答案？

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1 个答案

Olive_品职助教 · 2020年10月10日

嗨，从没放弃的小努力你好：


这道题都是用的直线折旧法哦，之前的问答可以参考一下：

https://class.pzacademy.com/qa/10593


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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NO.PZ2016012102000135 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 trate is 40%, anthe machine hno salvage value. How es TeLt report on balansheet the enof ye3 if straight-line methois use A.A ferretasset of $6,000. B.A ferretasset of $2,400. C.A feretliability of $2,400. Cthe enof ye3, the machine's tbasevalue=(purchasecost-accumulatepreication on tpurpose)=$60,000-12,000*3=$24,000 The machine's book value= (purchasecost-accumulatepreication on accouting purpose)=$60,000-10,000*3=$30,000.For asset, accounting base tbase, so L=(30000-24000)*0.4=2400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金额。现在已知了这个machine的初始入账价值是60000，那么会影响到账面价值的就是AB和TB的不同折旧年限，AB是6年，那么每年折旧金额就是60000/6=10000，那么三年后账面价值就是60000-3*10000=30000。TB折旧年限是5年，那么每年折旧额是60000/5=12000，那么三年后这个资产的账面净值就是60000-3*12000=24000。现在已经求出来AB的资产账面价值是30000，TB是24000，用B/S approach，资产应该用AB-TB=30000-24000=6000，算出来是正数，说明是L，金额=6000*40%=2400 如题，如果现在有一个是800+1600+2400=4800的L,是不是应该选这个答案？

2024-07-20 01:04 1 · 回答

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2023-04-02 15:03 1 · 回答

NO.PZ2016012102000135 A ferretasset of $2,400. A feretliability of $2,400. C the enof ye3, the machine's tbasevalue=(purchasecost-accumulatepreication on tpurpose)=$60,000-12,000*3=$24,000 The machine's book value= (purchasecost-accumulatepreication on accouting purpose)=$60,000-10,000*3=$30,000.For asset, accounting base>tbase, so L=(30000-24000)*0.4=24006000-5200=800， 800*3=2400请问这个理解有问题吗？本质似乎是一样的那如果这样，是不是就可以理解为同类型的题，给出的25000这个量就是干扰的？

2021-04-02 22:10 1 · 回答

为什么最后要乘以税率那？

2020-10-09 19:50 1 · 回答