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💗 · 2025年07月02日

effective tax rate

  1. CFA I
  2. FRA

* 问题详情，请 查看题干

NO.PZ202308140300010402

问题如下：

Q. Relative to Marcy’s effective tax rate on foreign income, the company’s effective tax rate on US income was:

选项：

A.lower in each year presented. B.higher in each year presented. C.higher in some periods and lower in others.

解释：

C is correct. In Year 1, the effective tax rate on foreign operations was 37.6 percent [(USD17,591 + USD262)/USD47,542], and the effective US tax rate was [(USD31,143 − USD5,325)/USD97,321] = 26.5 percent. In Year 2, the effective tax rate on foreign operations was 25.6 percent, and the US rate was 26.4 percent. In Year 3, the foreign rate was 25.7 percent, and the US rate was 24.0 percent.

effective tax rate是如何计算的呀，上一道题的答案中分子没有包括DTA和DTL，为啥这一小题又加上了呢

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1 个答案

王园圆_品职助教 · 2025年07月02日

同学你好，解析已经列示了effective tax rate的计算了，以下是讲义相关公式截图，其中分子的income tax expense就相当于题目第二个表格的current tax 和deferred tax的和

" The effective tax rate of 24.5 percent (USD42,986/USD175,284) in Year 3 was lower than the effective tax rates in Year 1 and Year 2. "——这是上一题的解析截取的内容，计算原理和这道题是一摸一样的，你再对比一下


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NO.PZ202308140300010402 问题如下 Q. Relative to Marcy’s effective trate on foreign income, the company’s effective trate on US income was: A.lower in eayepresente B.higher in eayepresente C.higher in some perio anlower in others. C is correct. In Ye1, the effective trate on foreign operations w37.6 percent [(US7,591 + US62)/US7,542], anthe effective US trate w[(US1,143 − US,325)/US7,321] = 26.5 percent. In Ye2, the effective trate on foreign operations w25.6 percent, anthe US rate w26.4 percent. In Ye3, the foreign rate w25.7 percent, anthe US rate w24.0 percent. 正的为啥是L，括号里为啥是A

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NO.PZ202308140300010402 问题如下 Q. Relative to Marcy’s effective trate on foreign income, the company’s effective trate on US income was: A.lower in eayepresente B.higher in eayepresente C.higher in some perio anlower in others. C is correct. In Ye1, the effective trate on foreign operations w37.6 percent [(US7,591 + US62)/US7,542], anthe effective US trate w[(US1,143 − US,325)/US7,321] = 26.5 percent. In Ye2, the effective trate on foreign operations w25.6 percent, anthe US rate w26.4 percent. In Ye3, the foreign rate w25.7 percent, anthe US rate w24.0 percent. 怎么做看表的题，区分正负，加减？

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