开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

*Baby 8 肖闲* · 2021年04月02日

想问下C中的remaining part是指什么,还有前半句说的pv of DTL怎么理解呢?

NO.PZ2016012102000139

问题如下:

Lily is an expert in analyzing manufactoring industry. Recently, she is quite interested in Firm A, which is a growth company and expected to grow in the future. However, due to accelerated depreciation in tax authority, the firm reports a deferred tax liability in balance sheet. In Lily's fundamental analysis of Firm A, she treats the full value of deferred tax liability as equity. Is Lily correct regarding the treatment of deferred tax liability?

选项:

A.

Correct.

B.

Incorrect, because deferred tax liability should be treated as a liability.

C.

Incorrect, because the present value of deferred tax liability should be treated as a liability and the remaining part should be treated as equity.

解释:

A

Firm A is expected to grow in the future and will invest depreciable assets continuously. A reversal of deferred tax liability is unlikely, therefore, it should be classified as equity for analytical purpose. Lily is correct.

麻烦可以解释一下吗?谢谢
1 个答案

纠纠_品职答疑助手 · 2021年04月05日

嗨,努力学习的PZer你好:


C的意思是说DTL现值的一部分会变成 Liability,然后DTL - PV DTL 的部分会被确认成Equity。

但是是事实上并没有这种做法,这个选项是凑数瞎编的。

----------------------------------------------
努力的时光都是限量版,加油!

  • 1

    回答
  • 0

    关注
  • 509

    浏览
相关问题

NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,L会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视L为税务局给企业的投资,视为equity。 如题,老师

2023-05-27 23:21 2 · 回答

NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,L会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视L为税务局给企业的投资,视为equity。 请问这题题目中哪里可以理解为Lily 说了这个L是不能转回的?

2022-11-28 17:32 2 · 回答

NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,L会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视L为税务局给企业的投资,视为equity。 这句话,我看了很多其他学员也提出了,单凭这句话确实很难说服公司的L一定不会回转。难以说服大家。

2022-11-01 23:48 1 · 回答

NO.PZ2016012102000139问题如下Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,L会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视L为税务局给企业的投资,视为equity。 企业也有发展的生命周期,总有一天不会高速发展,那么早晚还是要交税的,这样子想为什么错呢?

2022-04-20 15:02 1 · 回答

NO.PZ2016012102000139 Incorrect, because ferretliability shoultreatea liability. Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. A Firm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct. 考点当L长期无法转会时的特殊处理 公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,L会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视L为税务局给企业的投资,视为equity。 解析的官方答案,我认可,但是题目中那一句表达了解析的意思呢?

2022-03-12 15:01 1 · 回答