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问

NO.PZ2023020602000179

问题如下：

The following information is available about a company for its current fiscal year:

The income tax expense reported on the current year’s statement of earnings is closest to:

选项：

A.$69,450.00 B.$64,500.00 C.$72,750.00

解释：

Income tax expense equals income tax payable (the tax rate multiplied by the taxable income) plus the increase in the deferred tax liabilities.

(0.30 × $215,000) + ($90,650 – $82,400) = $64,500 + $8,250 = $72,750.

那条件给的income taxe payable是啥啊

嗨，爱思考的PZer你好：

是0.30 × $215,000。income tax payable 就是👇公式中的current tax expense因为payable也就是当期要交的税。

Income tax expense = Current tax expense +/ - Deferred tax expense / income = Current tax expense +/ - ΔDTL Or ΔDTA
Income tax expense = Current tax expense + ΔDTL - ΔDTA

income tax expense是所得税费用，属于损益类科目，income tax payable是应交税费，是负债类科目。

在这个公式里，tax payable是我们欠税务局还没有交的，暂时记在资产负债表里，但是总归是要还给税务局的，还了之后就变成了tax expense记成一笔费用了。DTL是欠税务局的钱，DTA是我们的资产，资产是要带来未来收益的，这里的收益就是以后少交税。

那么当期的税费就是税率✖️应税收入，这道题给的30%和215000。

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