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AroDing · 2025年05月07日

如题

  1. CFA I
  2. FRA

NO.PZ2024011002000130

问题如下：

Assume U.S. GAAP applies unless otherwise noted. Deltax Corp., a highly profitable company, purchased a new asset on 1 January 2002 for $1,000,000. The following information applies to the asset:

  • For financial statements purposes, straight-line depreciation over 10 years with no salvage value
  • For tax purposes, three-year MACRS depreciation class with first year MACRS factor = 0.333
  • Tax rate = 40%
The effect of the asset purchase on Deltax’s deferred tax liability for 2002 is closest to a:

选项：

A.$233,000 decrease. B.$93,200 decrease. C.$93,200 increase.

解释：

The timing difference results in an increase in deferred tax liability: ($333,000-$100,000)0.40= $93,200

如果会计上按照折旧法，剩余价值是900000，如果税法上按照计提折旧，剩余价值是667000，那么不是会计上的需要交的税更多吗（是否是剩余价值越高，这部分要交的税越高呢？），现在多交税了，那以后不是可以抵减更多税吗？那不是DTA增大吗？DTL怎么变化呢？

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1 个答案

王园圆_品职助教 · 2025年05月07日

同学你好，你对DTA和DTL的概念和正确的概念 正好相反了

请看以下讲义截图，你可以用B/S法计算会更清晰

会计上一年后这个资产价值 AB = 900000，而税法上这个资产一年后价值 TB = 667000

所以AB-TB >0,并且因为这是一个资产，所以最后大于0的项目会形成DTL而不是DTA

我们交税是从税法计算的角度交税的而不是从会计角度，所以实际是按照折旧333000来确认今年的费用从而只需要交更少的税——也就是今年少交税了，未来某一年才需要多交，所以是DTL

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NO.PZ2024011002000130 问题如下 Assume U.S. GAapplies unless otherwise note ltCorp., a highly profitable company, purchasea new asset on 1 January 2002 for $1,000,000. The following information applies to the asset:For financistatements purposes, straight-line preciation over 10 years with no salvage valueFor tpurposes, three-yeMACRS preciation class with first yeMACRS factor = 0.333Trate = 40%The effeof theasset purchase on ltax’s ferretliability for 2002 is closest to A.$233,000 crease. B.$93,200 crease. C.$93,200 increase. The timing fferenresults in increase in ferretliability: ($333,000-$100,000)0.40= $93,200 能下吗

2024-02-14 19:19 2 · 回答