NO.PZ2016012102000135
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
6000-5200=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？