NO.PZ2023020602000170
问题如下:
A company purchased equipment for $50,000 on 1 January 2009. It is depreciating the equipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes, it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability as at the end of 2011 is closest to:选项:
A.$420.00 B.$2,820.00 C.$6,720.00解释:
The deferred tax liability is equal to the tax rate times the difference between the carrying amount of the asset and the tax base.
老师您好,再算双倍余额递减法的时候,我是用50000*20%=10000,第二年是(50000-50000*20%)*20%=8000,第三年是*50000-10000-8000)*20%=6400,然后加起来,没太看懂直接用50000*0.8*0.8*0.8