[問題] CFA會計的問題 3
看板CFAiafeFSA (精算師/基金經理人/銀行家)作者sunrisefail (Let me go home)時間20年前 (2005/05/10 14:05)推噓1(1推 0噓 1→)留言2則, 1人參與討論串1/2 (看更多)
一個在Schweser study Book 3 p324頁Income tax的問題請教一下
題目如下
---A firm acquires an asset for $120,000 with a 4-year useful life
and no salvage value
---The asset will generate $50,000 of cash flow for all four years
---The tax rate is 40% each year
---The firm will depreciate the asset over three years
on a straight-line (SL) basis for tax purposes and
over all four years on a SL basis for financial reporting purposes
問題：
suppose tax rates rise during year 2 to 50%
What will be the income tax expense in year 2
答案是$11,000
我個人的計算是$9,000
我是把第一年的tax deferred liability 4,000
加上第二年的tax deferred liability 5,000
4,000 + 5,000 = 9,000
但是解答是5,000+(10,000-4,000)=11,000
公式是Tax expense=tax payable + tax deferred liability
第二年的部分是5,000沒有問題
但是我搞不懂的是為什麼會有10,000-4,000的差異
是不是有人可能糾正我錯誤的觀念呢
謝謝
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