NO.PZ201601210100018601
问题如下:
1. In 2007, the company’s US GAAP income statement recorded a provision for income taxes closest to:
选项:
A. $30,632.
B. $54,144.
C. $58,772.
解释:
B is correct.
The income tax provision in 2007 was $54,144, consisting of $58,772 in current income taxes, of which $4,628 were deferred.
解析:provision for income taxes就是指会计上的所得税费用,包括了税务局要求当期缴纳的部分(current tax expenses),也包括递延的部分(deferred tax expense/income)。本题考查的就是这个公式:
Income tax expense = Current tax expense +/ - Deferred tax expense / income
因此2007年的provision for income taxes,即income tax expense in 2007=54,144。这个数字题目直接就给出了,不需要进行计算。
DTL是加,DTA是减(变化部分),这个题直接给出一个deffered的总数,如何理解?以及应该用加还是减?