问一道题：NO.PZ2016012102000130 [ CFA I ]

NO.PZ2016012102000130 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxable income of TeLt in ye1 if straight-line methois use A.$12,000. B.$13,000. C.$15,000. B is correct.The tauthority estimates the machine's useful life of 5 years. Therefore annupreciation expense=($60,000-0)/5=$12,000.Taxable income in ye1 =$25,000-12,000=$13,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k taxable income 为税务口径下的应税收入 = 25k - 12k = 13k此处的税会差异，就是确认递延所得税的原因。 求的不应是，第一年的应税收入吗？我知道用税局5年折旧法，折了12000，可是25000不是这个机器6年间产生的总收入吗？也不是第一年的收入，为啥用这个减呢？

NO.PZ2016012102000130问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxable income of TeLt in ye1 if straight-line methois useA.$12,000.B.$13,000.C.$15,000. B is correct.The tauthority estimates the machine's useful life of 5 years. Therefore annupreciation expense=($60,000-0)/5=$12,000.Taxable income in ye1 =$25,000-12,000=$13,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k taxable income 为税务口径下的应税收入 = 25k - 12k = 13k此处的税会差异，就是确认递延所得税的原因。 首先就是 cash inflow 是25000，我把他当作税前收入， 然后税是40%， 那么税后收入也就是 25000*（1-40%）= 15000然后我们看折旧年限从6年变成了五年，也就是说折旧的expense 从 10000变成了12000，多了2000所以1年后的税后收入就是15000-2000 = 13000

NO.PZ2016012102000130 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxable income of TeLt in ye1 if straight-line methois use A.$12,000. B.$13,000. C.$15,000. B is correct.The tauthority estimates the machine's useful life of 5 years. Therefore annupreciation expense=($60,000-0)/5=$12,000.Taxable income in ye1 =$25,000-12,000=$13,000.考点直线法折旧在会计口径和税务口径下的不同处理。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k taxable income 为税务口径下的应税收入 = 25k - 12k = 13k此处的税会差异，就是确认递延所得税的原因。 这里有两种口径，如何判断，哪些专有名词是税务口径下的，哪些是会计口径下的？

为什么要用25000？ 减

为什么这题用tauthority估计的年份5年，而另一个一样的题目用6年？