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Helen 🎈 · 2023年02月06日

为啥b对？

  1. CFA I
  2. FRA

NO.PZ2019120301000260

问题如下：

Question A company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

选项：

A.Deferred tax asset: $4,000

B.Deferred tax asset: $3,400

C.Deferred tax liability: $600

解释：

Solution

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.

可能我没明白题的意思？我觉得AB都没问题，用新的是因为问题问的今年？也没说呢

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1 个答案

王园圆_品职助教 · 2023年02月06日

嗨，爱思考的PZer你好：


同学你好，这类题目要注意一下题目里面的时态词哦，就会更好理解题目问的是什么时间点的数字了

“The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?”

你看题目的表述，20%的税率是过去的，而17%的税率是未来预计将会发生的，题目最后一句问的也是将来公司的报告是怎么样的

所以题目肯定是问的新税率下公司如何报道DTA的意思哦



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