NO.PZ2023081403000100
问题如下：
Q. Please use the selected data in Exhibit 1 for the Samuels Corporation.Exhibit 1:
Selected Data for Samuels Company (US dollar millions)
Assuming a 35 percent tax rate and the selected data below for the Samuels Company, the company’s deferred tax liability in Year 3 is closest to:
选项：
A.USD450.
B.USD750.
C.USD900.
解释：
A is correct. USD450 is calculated as: (USD7,000 − USD5,714) × 0.35 = USD450. B is incorrect because it incorrectly sums the deferred tax liabilities from Years 2 and 3: (USD7,000 − USD5,714) × 0.35 + (USD8,000 − USD7,143) × 0.35 = USD750. C is incorrect because it incorrectly sums the deferred tax liabilities from Years 1, 2 and 3: (USD7,000 − USD5,714) × 0.35 + (USD8,000 − USD7,143) × 0.35 + (USD9,000 − USD8,571) × 0.35 = USD900.
记得何老师视频里讲了几次DTL是存量。还有前面那个系列的题（公司6年折旧 税局5年折旧）都是算的存量啊
