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Bin · 2024年07月16日

taxable income为什么只有cash inflow？

  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

老师好，请问下CFA中具体是哪些算taxable income？

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1 个答案

lynn_品职助教 · 2024年07月17日

嗨，爱思考的PZer你好：


计算taxable income要从revenue出发减掉各种费用，这道题给的是cash inflow，没给revenue，我们用cash inflow替代revenue即可。


而taxable income是TR上的利润，


税务局可能会给企业一些税收优惠，较少的折旧年限会使每年折旧费用多，应税所得就少，前期交的税就少。这些优惠条件题目都会给的，解题依据题目条件来就行。

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