NO.PZ2023040501000086
问题如下：
Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK). Ambleu’s two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (₣B) and Cendaró uses the Crenland guinea (CRG).
Yu analyzes selected information and notes from Ambleu’s 2016 and 2017 consolidated financial statements, presented in Exhibit 2.
Based on Exhibit 2 and Note 2, the change in Ambleu’s consolidated income tax rate from 2016 to 2017 most likely resulted from a:
选项：
A.decrease in Ambleu’s domestic tax rate.
more profitable business mix in its subsidiaries.
stronger Norvoltian krone relative to the currencies of its subsidiaries.
解释：
The consolidated income tax rate is calculated as income tax expense divided by profit before tax. Note 2 shows that Ambleu’s consolidated income tax rate decreases by 2.29%, from 34.94% (=94/269) in 2016 to 32.65% (=96/294) in 2017. The largest component of the decrease stems from the 1.42% change in the effect of tax rates in non-domestic jurisdictions, which lowers Ambleu’s consolidated income tax rate in 2016 by 3.34% (=9/269) and in 2017 by 4.76% (=14/294). The decrease in 2017 could indicate that Ambleu’s business mix shifted to countries with lower marginal tax rates, resulting in a lower consolidated income tax rate and more profit. (The change could also indicate that the marginal tax rates decreased in the countries in which Ambleu earns profits.)
A选项为啥错呢？
