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

weixi · 2018年01月12日

这个答案的解释不是很理解?问一道题:NO.PZ2016012102000129 [ CFA I ]

问题如下图:
选项:
A.
B.
C.
解释:
1 个答案
已采纳答案

竹子 · 2018年01月15日

这个税率指的是法定税率,比如税前利润是100,法定税率是30%,那么按理来说,我们应该交100*0.3=30的所得税费用。但因为会计上和税法上的规定是不同的,那么可能实际需要交给税务局的费用是20,那么你用20/0.3=67就不能计算出税前利润了,也就是说因为会计上与税法上的差异,我们的实际税率是不一定等于法定税率的

  • 1

    回答
  • 1

    关注
  • 339

    浏览
相关问题

NO.PZ2016012102000129问题如下 Whiof the following statements regarng tis least likely appropriate?A.Taxable income is the income subjeto tbase on the treturn.B.Taxes payable is the tliability on the balansheet causetaxable income.C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率(effective trate)举个例子如果一个公司税前收入是100,税率是40%但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% taxes payable不是税局口径吗 这里说是在B/S表

2024-10-21 13:38 1 · 回答

NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率(effective trate)举个例子如果一个公司税前收入是100,税率是40%但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 这三个能翻译一下么?

2024-09-09 00:29 1 · 回答

NO.PZ2016012102000129问题如下Whiof the following statements regarng tis least likely appropriate?A.Taxable income is the income subjeto tbase on the treturn.B.Taxes payable is the tliability on the balansheet causetaxable income.C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率(effective trate)举个例子如果一个公司税前收入是100,税率是40%但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% Taxable income is the income subjeto tbase on the treturn.

2024-02-25 16:11 1 · 回答

NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率(effective trate)举个例子如果一个公司税前收入是100,税率是40%但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 如题。谢谢老师!

2023-02-19 18:39 1 · 回答

NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下(暂时性差异和永久性差异),税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率(effective trate)举个例子如果一个公司税前收入是100,税率是40%但是它含有的10块钱的免税收入, 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 老师您好,请问解答中的“实际税率”的知识内容对应讲义中的哪一部分,感谢。

2023-01-04 11:58 1 · 回答