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WINWIN8 · 2018年10月25日

问一道题:NO.PZ2016012101000177 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:



请问这道题题目plus the net increase 是什么意思啊?

1 个答案

品职辅导员_小明 · 2018年10月25日

net increase意思就是DTA减去valuation allowance,计算一个净值

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NO.PZ2016012101000177问题如下 Income texpense reporteon a company’s income statement equals taxes payable, plus the net increase in:A.ferretassets anferretliabilities.B.ferretassets, less the net increase in ferretliabilities.C.ferretliabilities, less the net increase in ferretassets. C is correct.Higher reportetexpense relative to taxes paiwill increase the ferretliability, wherelower reportetexpense relative to taxes paiincreases the ferretasset.解析考查income texpense和current texpense的关系式。Taxes payable,是真实要交的税费,也就是treporting损益表中的current texpense。Income texpense = Current texpense +/ -ferretexpense / income其中ferretexpense=ΔL,即increase in L。ferretincome=ΔA,即increase in A减去net increase inA是什么意思,还有net increase是啥

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