题干

NO.PZ2024011002000120

问题如下：

Assume U.S. GAAP applies unless otherwise noted. A company reports net income of $800,000 for the year. The table below indicates selected items which were included in net income and their associated tax status.

The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to:

选项：

A.206,500.00

B.276,500.00

C.360,500.00

解释：

我觉得题目给的不应该是NI而是EBT？还有题目问的也不对？不应该是问的tax payable即current tax expense （实际应缴的税）？current income tax payable是income tax expense吧？

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王园圆_品职助教 · 2025年01月05日

同学你好，首先，这道题确实应该说EBT而不是NI，教研组也知道这个问题，但是因为这道题考察的知识点很好，所以才依旧保留的，具体考试时候题目会更精准的

其次，“不应该是问的tax payable即current tax expense （实际应缴的税）？current income tax payable是income tax expense吧？"——不是，首先，income tax payable就是指的税法上需要公司交的税金的金额（也就是本题想要考察的知识点），这里之所以强调是current income tax payable，是因为题目想强调是当期的金额而不是之前期间的。如果是会计上I/S表的税费，就是income tax expense 而不是payable了

相关术语同学可以再看下下面讲义截图的表述

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