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木木RJ · 2021年10月21日

有个一疑问?

NO.PZ2016012102000133

问题如下:

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the income tax expense of Ted Ltd. in year 6 if straight-line method is used?

选项:

A.

$10,000.

B.

$5,200.

C.

$6,000.

解释:

C is correct.

解析:题目问第六年的income tax expense,也就是financial accounting的所得税费用。

Income tax expense = Current tax expense + ΔDTL - ΔDTA

Current tax expense =Taxable income×Current tax rate

AB和TB的数字指的是depreciable asset扣掉累积折旧的账面价值。第五年年末的时候,AB账面价值还剩10000,TB账面已经是零,所以DTL算出来是4000,第六年年末的的时候AB和TB都是零了,所以第六年就没有DTL了,也就是之前累积的DTL第六年实际上已经回转了。

前期税务局算的折旧费用多,公司交的税少,第六年的时候,税务局算的报表已经没有折旧费用了,所以算的应税所得就高了,公司应该交的税就高了,相当于是前期少交的税这一年要补交上了。所以第六年没有新增的DTL,反而是把以前攒下的DTL回转了,相当于△DTL就等于-4000,所以income tax expense是10,000-4,000=6000

第六年的current tax expense=25000×40%=10000

第六年的Income tax expense=10000+(-4000)=6000

可不可以这样理解,从TR和FR的前5年看,TR每年比FR少交800元的税,那么从FR上看5年就是相当于多交了4000元的税,最后一年FR账面上要交10000元的税,加上之前账面上多交的4000元的税,实际抵扣下只需要交4000元的税,这样理解是否可以?请老师帮忙解答

2 个答案

Kiko_品职助教 · 2021年10月22日

嗨,从没放弃的小努力你好:


可以的。理解完全正确~

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加油吧,让我们一起遇见更好的自己!

木木RJ · 2021年10月22日

抱歉写错一个数字,最后只需要交6000元的税

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