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?