Ivana 🍭 · 2022年11月29日
* 问题详情，请 查看题干
NO.PZ201806200400018901
问题如下：
If tax rate increases, which of the following statement is most likely correct:
选项：
A.company’s net income and equity decline
B.only net income decline
C.only equity decline
解释：
Answer is A, if tax rate increases, tax expense increase, so net income decline, and net deferred tax liability will increase lead to equity decline.
老师，请问这题是这样理解的嘛： tax rate上升，导致DTA DTL上升，从而△DTA, △DTL上升，从而影响到了NI和equity
NO.PZ201806200400018901 问题如下 If trate increases, whiof the following statement is most likely correct: A.company’s net income anequity cline B.only net income cline C.only equity cline Answer is if trate increases, texpense increase, so net income cline, annet ferretliability will increase leto equity cline. 老师好，在这里net ferretliabilities是指L和A相互抵消之后的净值么？但是前面有一个题目L和A里分别有一个net。
PZ company hvaluation allowanis 1,560 in 2017 an1,320 in 2018, company report net ferretliability is 6,570 in 2017 an5,550 in 2018, the trate is 28%. If trate increases, whiof the following statement is most likely correct: A company’s net income anequity cline B only net income cline C only equity cline 解析 Answer is if trate increases, texpense increase, so net income cline, annet ferretliability will increase leto equity cline. 我想问一下，这道题怎么理解。valuation allowance改变之后，“Asset= equity + liability”等式发生了怎么样的变化？ ferretliability改变之后，“Asset= equity + liability”等式发生了怎么样的变化？谢谢！
为什么net ferretliability will increase leto equity cline？在没有预计不可转回的情况下，怎么就影响了equity，如果是NI下降，影响equity下降倒是容易理解，但并不一定。
