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
--
"We have to understand the possible and positive relation between technology,
culture and politics. They are not enemies. Tech is more than work and money.
Culture is more than just some temples or paintings. Politics is not owned by
the politicians or the media manipulation channels."
---Geert Lovink
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 140.112.211.25
討論串 (同標題文章)
CFAiafeFSA 近期熱門文章
PTT職涯區 即時熱門文章
