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lcrcp3 · 2022年03月20日

选项里less是减去的意思?

NO.PZ2016012101000177

问题如下:

Income tax expense reported on a company’s income statement equals taxes payable, plus the net increase in:

选项:

A.

deferred tax assets and deferred tax liabilities.

B.

deferred tax assets, less the net increase in deferred tax liabilities.

C.

deferred tax liabilities, less the net increase in deferred tax assets.

解释:

C is correct.

Higher reported tax expense relative to taxes paid will increase the deferred tax liability, whereas lower reported tax expense relative to taxes paid increases the deferred tax asset.

解析:考查income tax expensecurrent tax expense的关系式。

Taxes payable,是真实要交的税费,也就是tax reporting损益表中的current tax expense

Income tax expense = Current tax expense +/ - Deferred tax expense / income

其中deferred tax expense=ΔDTL,即increase in DTL

Deferred tax income=ΔDTA,即increase in DTA

我还以为是得她DTL少于得她DTA,是个净值的意思,太坑了,减不用minus还有用less的
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Kiko_品职助教 · 2022年03月21日

嗨,爱思考的PZer你好:


是得。less是减去得意思。这个要结合语境判断一下下~加油~多练练就好了。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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