正的为啥是DTL，括号里为啥是DTA

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NO.PZ202308140300010402

问题如下：

Q. Relative to Marcy’s effective tax rate on foreign income, the company’s effective tax rate on US income was:

选项：

A.lower in each year presented. B.higher in each year presented. C.higher in some periods and lower in others.

解释：

C is correct. In Year 1, the effective tax rate on foreign operations was 37.6 percent [(USD17,591 + USD262)/USD47,542], and the effective US tax rate was [(USD31,143 − USD5,325)/USD97,321] = 26.5 percent. In Year 2, the effective tax rate on foreign operations was 25.6 percent, and the US rate was 26.4 percent. In Year 3, the foreign rate was 25.7 percent, and the US rate was 24.0 percent.

正的为啥是DTL，括号里为啥是DTA

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lynn_品职助教 · 2024年06月18日

嗨，从没放弃的小努力你好：

公式如下current tax expense+deferred tax expense=income tax expense。

deferred tax是属于income tax下面的子项目，是上面这个公式的第二项deferred tax expenses或deferred tax income

这里的负数可以看作是deferred tax income——是income tax 的抵减项，相当于今年可以少交一些税，类比到B/S表中的科目的话，类似于DTL的增加或是DTA的减少

反之，这里的正数就是deferred tax expenses ——income tax的增加项，相当于今年需要多交一些税，类比到B/S表中的科目的话，类似于DTL的减少或是DTA的增加

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NO.PZ202308140300010402 问题如下 Q. Relative to Marcy’s effective trate on foreign income, the company’s effective trate on US income was: A.lower in eayepresente B.higher in eayepresente C.higher in some perio anlower in others. C is correct. In Ye1, the effective trate on foreign operations w37.6 percent [(US7,591 + US62)/US7,542], anthe effective US trate w[(US1,143 − US,325)/US7,321] = 26.5 percent. In Ye2, the effective trate on foreign operations w25.6 percent, anthe US rate w26.4 percent. In Ye3, the foreign rate w25.7 percent, anthe US rate w24.0 percent. 怎么做看表的题，区分正负，加减？

2024-06-18 17:25 1 · 回答

正的为啥是DTL，括号里为啥是DTA

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