开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

花儿。 · 2023年05月03日

这种题会不会问dlta DTA/DTL呢？

  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.


如果要问dlta DTA/DTL的话，那就应该是600是吗。

然而现在问的是DTL或者DTL，所以，是算tax rate变化后的总的deferred taxable asset/lia，这样理解对吗？

添加评论
1 个答案

王园圆_品职助教 · 2023年05月03日

同学你好，首先，这类题目助教见过的都是考察DTA或者DTL是多少的，没有见过考察ΔDTA或ΔDTL的

其次，你计算ΔDTL的方法，助教理解大致就是以下讲义截图的计算方法

最后，你关于“现在问的是DTL或者DTL，所以，是算tax rate变化后的总的deferred taxable asset/lia”的理解是正确的

  • 1

    回答

  • 0

    关注

  • 266

    浏览
相关问题

NO.PZ2019120301000260问题如下 QuestionA company ha builng with a net carrying amount of $100,000 ana tbase of $120,000. The trate w20% when the asset wpurchase but it is scheleto receto 17% this year. Whiof the following will the company most likely report relateto this builng?A.ferretasset: $4,000B.ferretasset: $3,400C.ferretliability: $600SolutionB is correct. The ferretasset is baseon the temporary fferenarising from the fferenin the carrying value for taxes vs. the financistatements = (120,000 – 100,000) × 17% = 3,400. The rate thshouluseis the rate expectewhen the reverswill occur, whiis now the lower rate of 17%.A is incorrebecause the oltrate is use (120,000 – 100,000) × 20% = 4,000. C is incorrect. It incorrectly nets the trates: (100,000 – 120,000) × (20% – 17%) = –600.可以具体讲一下分析思路吗

2023-09-21 11:11 1 · 回答

NO.PZ2019120301000260 问题如下 QuestionA company ha builng with a net carrying amount of $100,000 ana tbase of $120,000. The trate w20% when the asset wpurchase but it is scheleto receto 17% this year. Whiof the following will the company most likely report relateto this builng? A.ferretasset: $4,000 B.ferretasset: $3,400 C.ferretliability: $600 SolutionB is correct. The ferretasset is baseon the temporary fferenarising from the fferenin the carrying value for taxes vs. the financistatements = (120,000 – 100,000) × 17% = 3,400. The rate thshouluseis the rate expectewhen the reverswill occur, whiis now the lower rate of 17%.A is incorrebecause the oltrate is use (120,000 – 100,000) × 20% = 4,000. C is incorrect. It incorrectly nets the trates: (100,000 – 120,000) × (20% – 17%) = –600. 请问当时购买之后，税务是立即产生的，即4000立即支付。那么将来改变税率和已经产生的税费还有关系吗？

2023-05-20 15:49 1 · 回答

NO.PZ2019120301000260问题如下QuestionA company ha builng with a net carrying amount of $100,000 ana tbase of $120,000. The trate w20% when the asset wpurchase but it is scheleto receto 17% this year. Whiof the following will the company most likely report relateto this builng?A.ferretasset: $4,000B.ferretasset: $3,400C.ferretliability: $600SolutionB is correct. The ferretasset is baseon the temporary fferenarising from the fferenin the carrying value for taxes vs. the financistatements = (120,000 – 100,000) × 17% = 3,400. The rate thshouluseis the rate expectewhen the reverswill occur, whiis now the lower rate of 17%.A is incorrebecause the oltrate is use (120,000 – 100,000) × 20% = 4,000. C is incorrect. It incorrectly nets the trates: (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

2023-02-06 11:40 1 · 回答

NO.PZ2019120301000260 问题如下 QuestionA company ha builng with a net carrying amount of $100,000 ana tbase of $120,000. The trate w20% when the asset wpurchase but it is scheleto receto 17% this year. Whiof the following will the company most likely report relateto this builng? A.ferretasset: $4,000 B.ferretasset: $3,400 C.ferretliability: $600 SolutionB is correct. The ferretasset is baseon the temporary fferenarising from the fferenin the carrying value for taxes vs. the financistatements = (120,000 – 100,000) × 17% = 3,400. The rate thshouluseis the rate expectewhen the reverswill occur, whiis now the lower rate of 17%.A is incorrebecause the oltrate is use (120,000 – 100,000) × 20% = 4,000. C is incorrect. It incorrectly nets the trates: (100,000 – 120,000) × (20% – 17%) = –600. 老师可以讲解一下这道题吗

2022-11-11 06:26 1 · 回答