占庆画 · 2025年05月03日
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 tax
rate 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：
老师，您好，我有两个小问题：1、这里是不是要用NI先除以65%，再加减？2、加减时depreciation这里虽然税局允许9万，但企业本身仅有7万，也要减去9万吗？
NO.PZ2024011002000120问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00B.276,500.00C.360,500.00 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tpayable即current texpense （实际应缴的税）？current income tpayable是income texpense吧？
NO.PZ2024011002000120问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00B.276,500.00C.360,500.00 虽然税法允许9万，公司实际的preciation是7万，为什么不是按实际折旧去算呢？
NO.PZ2024011002000120 问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00 B.276,500.00 C.360,500.00 这里在求temporary fference的时候，何老师讲的用accounting base -tbase, 里面涉及到asset 的项目用+， 涉及到libility 的项目用-， 这个asset 的项目和libility的项目怎么区分呢？ 这个没搞明白。
NO.PZ2024011002000120问题如下 Assume U.S. GAapplies unless otherwise note A company reports net income of $800,000 for the year. The table below incates selecteitems whiwere incluin net income antheir associatetstatus.The company’s taxrate is 35 percent. The company’s current income taxes payable (in $) is closest to: A.206,500.00B.276,500.00C.360,500.00 vin财务报表里是NI（以及EBT）之后分的，本身跟税前扣除的各项费用无关，为什么要加回去呢？
