Re: [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stasis (時來運轉)時間20年前 (2005/05/10 15:23)推噓0(0推 0噓 0→)留言0則, 0人參與討論串2/2 (看更多)
※ 引述《sunrisefail (Let me go home)》之銘言：
: suppose tax rates rise during year 2 to 50%
: What will be the income tax expense in year 2
^^^^^^^^^^^
tax expense=20000x0.5=10000
deferred tax from 4000 to 5000
10000+(5000-4000)=11000
: 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
^^^^^^^^^^^^^^^^^^^^^^
deferred taxes=(10000-5000)+loss from growth tax rate on year 1 deferred taxes
=5000+5000-4000
: 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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