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仙草星 · 2021年01月25日

问一道题:NO.PZ201601210100019001 第1小题 [ CFA I ]

* 问题详情,请 查看题干

问题如下:

1. In 2007, the company’s net income (loss) was closest to:

选项:

A.

($217,000).

B.

($329,000).

C.

($556,000).

解释:

C is correct.

The income tax provision at the statutory rate of 34 percent is a benefit of $112,000, suggesting that the pre-tax income was a loss of $112,000/0.34 = ($329,412). The income tax provision was $227,000. ($329,412) $227,000 = ($556,412).

解析:

federal tax expense( benefit)=pre-tax income* federal tax rate

已知federal tax expense和federal tax rate,那么我们就可以反求出pre-tax income (loss) 是($329,412)

又因为 net income=pre-tax income-income tax expense

已经求出pre-tax income (loss),又已知income tax expense是 $227,000,则可求得Net income (loss) = ($329,412) - $227,000 = ($556,412)

income tax expense和expected federal income tax expense为什么不是一个东西?这两个不都是企业自己算出的税额吗?哪个是实际交的税?
1 个答案

纠纠_品职答疑助手 · 2021年01月26日

嗨,从没放弃的小努力你好:


不是一个东西但也都不是实际交的。

expected federal income tax expense 是根据财报上的Net income乘以税率直接计算出来的,并不是企业真实的负担。

但是税收里面一般会有些免税收入或者加计扣除的规则或者税收优惠,会计算另一个税法认可的收入(这里不考虑暂时性税会差异),再乘以税率,这样算出来的是income  tax expense,是企业真实的负担。

实际交的是tax payable, 不是income tax expense,如果有递延所得税资产或者负债的情况下,两者数值上是有差异的。

 

 


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NO.PZ201601210100019001 问题如下 1. In 2007, the company’s net income (loss) wclosest to: A.($217,000). B.($329,000). C.($556,000). C is correct.The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).解析fertexpense( benefit)=pre-tincome* fertrate 已知fertexpense和fertrate,那么我们就可以反求出pre-tincome (loss) 是($329,412)。又因为 net income=pre-tincome-income texpense已经求出pre-tincome (loss),又已知income texpense是 $227,000,则可求得Net income (loss) = ($329,412) - $227,000 = ($556,412) ferincome texpense可以理解为是current texpense吗?就是税报上的纳税额?

2023-05-29 12:58 1 · 回答

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2020-12-10 12:51 1 · 回答

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