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Jack Sun · 2021年01月25日

No.PZ2018062004000189

* 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.

PZ company has valuation allowance is 1,560 in 2017 and 1,320 in 2018, company report net deferred tax liability is 6,570 in 2017 and 5,550 in 2018, the tax rate is 28%.

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

 

A

company’s net income and equity decline

 

B

only net income decline

 

C

only equity decline

解析

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.

 

我想问一下,这道题怎么理解。valuation allowance改变之后,“Asset= equity + liability”等式发生了怎么样的变化?

deferred tax liability改变之后,“Asset= equity + liability”等式发生了怎么样的变化?谢谢!


1 个答案

纠纠_品职答疑助手 · 2021年01月27日

嗨,努力学习的PZer你好:


这个问题里面我们不用考虑 valuation allowance,DTA 和DTL net 以后的net deferred tax liability。

这里已经告诉你了是负债比较多。

负债上升了,相应的Expense 就上升,Income下降,所以equity下降。


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