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Endymion · 2024年03月22日

想问一下DTL在这里的应用

  1. CFA I
  2. FRA

NO.PZ2016012102000132

问题如下：

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the pretax income of Ted Ltd. in year 6 if straight-line method is used?

选项：

A.

$25,000.

B.

$13,000.

C.

$15,000.

解释：

C

For accounting purpose, the estimated useful life is 6 years. Therefore, the annual depreciation expense is ($60,000-0)/6=$10,000.

Pretax income=$25,000-$10,000=$15,000.

考点：直线法折旧在会计口径和税务口径下的不同处理。

会计口径下：设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k

税务口径下：设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k

pretax income, 为会计口径下的税前收入，所以税前收入 = 25k - 10k = 15k

根据Tax reporting的说法，其实第六年是不需要折旧的，前五年已经这就完成了。这里会存在一个DTL，这个DTL应该是存在于financial reporting是吗？加上DTL，实际的应税收入应该是25000？

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1 个答案

王园圆_品职助教 · 2024年03月22日

同学你好，

本题并不需要通过DTL这个角度来考虑。只要知道pretax income 是指的会计角度的收入而非税法角度的

所以第六年pretax income=25k-10k

你说的应税收入，可以直接从税务上的计量标准来看，会更直接：税法上第6年没有折旧了，所以全额收入都要交税，就是25k

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