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豌豆JO · 2024年04月04日

题目中的tax 1850为什么和损益表中的税不一样？

  1. CFA II
  2. FRA

NO.PZ2018111303000091

问题如下：

Analyst collected the financial information about PZ company in the following table:

Analyst also collected the cash flow information about PZ company in the following table:

The CFF includes cash paid for interest of 1260 and the CFO includes taxes of 1850 in 2018, please calculate the ratio of operating cash flow before interest and taxes to operating income for PZ for 2018 is closet to:

选项：

A.

2.29

B.

2.25

C.

2.34

解释：

C is correct.

考点：operating cash flow before interest and taxes

解析：

Operating cash flow before interest and taxes=CFO+支付利息的现金+支付税的现金，这一题比较特殊，因为题目中说interest是属于financing activity的，不属于CFO，所以它没有在CFO中扣除。既然它没有在CFO中扣除，那也就不需要加回了.只需要加回tax即可，

Operating cash flow before interest and taxes=8850+1850=10700

将其除以EBIT得到：10700/4579=2.34

题目中给的tax是 1850


而损益表中NI和EBT之间的差值不是这个数字


这是为什么？

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已采纳答案

王园圆_品职助教 · 2024年04月04日

同学你好，这是很正常的哦，损益表中NI和EBT之间的差值是利润表上记录的企业自己计算的应交的税费。而1850是现金流量表上真实的企业用现金支付了的税款（也就是税务局要求公司交的钱）

这是一级递延所得税的知识点，损益表的income tax expense = 税法上记录的应交税费tax payable + ΔDTL -ΔDTA

税法由于和会计法有差异，对企业应交税费的计算就会和企业自己计算的income tax expense 有差异

譬如，税法上认为一个收入当年只需要交100的税费，但是企业按照会计法计算应交税费是200，差异就会产生了

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