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袁翀 · 2021年08月14日

请问为什么减值会引起pretax income减少

NO.PZ2016012102000192

问题如下:

If a firm recognized an impairment of its long-lived depreciable asset in this year, which of the following statement would be least appropriate?

选项:

A.

The recognition would decrease the pretax income in this year.

B.

The recognition would not change the tax payable in this year.

C.

The recognition would increase the COGS in this year.

解释:

C is correct.

Impairment charges should be recognized as a loss before tax rather than an increase of COGS---an item would be recgnized in the inventory writedown.

The taxpayable would only be changed when the loss was realized.

考点:impairment,tax reporting & financial reporting

pretax是financial accounting的数字,减值必然会使pretax income减少,选项A正确。

但是税务局不认企业的减值,税务局计算taxable income的时候是要把减值的影响因素剔除的,所以tax payable的计算结果不受到减值的影响,选项B也正确。

与存货减值不同,长期资产impairment loss不影响COGS,C选项说法不正确。因此本题选C。

我理解减值会导致折旧减少,折旧减少不是会导致tax降低吗,但是对pretax的影响是如何推导出来的呢?
1 个答案
已采纳答案

Kiko_品职助教 · 2021年08月16日

嗨,努力学习的PZer你好:


1首先说下怎么推导的。减值是直接再损益表记一项减值损失的,所以跟没有减值比,pretax income是减少的。(注意我们这里说的减值前后变化,一般都是跟没有减值比,也就是当下第一年的情况。如果看第二年或者更往后的话,那么减值导致depreciation减少,income其实是增加)

2你理解的:减值导致asset降低,确实是会导致折旧减少的。折旧减少不会导致tax降低,税务计算taxable income时候是把减值因素剔除掉的。

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