NO.PZ201806200400019001
问题如下：
PZ company’s net income was:
选项：
A.(637,143)
B.957,143
C.637,143
解释：
C is correct.
EBT= 268,000/28%= 957,143, so the company’s net income(loss)= 957,143-320,000= 637,143.
解析：
federal tax expense( benefit)=pre-tax income* federal tax rate (这个情形和教材一道课后题类似）
“The expected federal income tax expense from continuing operations at 28% federal tax rate was 268,000” 这句话的意思是expected federal income tax expense是用pre-tax income和税率28%计算出来得到的268000。
那么我们就可以反求出pre-tax income是957,143。
又因为 net income=pre-tax income-income tax expense
已经求出pre-tax income，又已知income tax expense是320,000，则可求得NI=957,143 - 320,000 = 637,143
所以解答完全跟PZ company reported revenue of 5,000,000 没关系吗， 为什么
