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紫轩 · 2019年02月27日

问一道题:NO.PZ201601210100019001 第1小题 [ CFA I ]

* 问题详情,请 查看题干

问题如下图:怎么知道税前利润是亏损的呢?

选项:

A.

B.

C.

解释:

1 个答案

竹子 · 2019年02月28日

因为112000是负数,代表tax benefit,如果企业利润为正,则应该是 tax exp,如果企业亏损,则有一个税的好处,以后的利润可以用来抵税。

这一题在基础班详细讲过,如果忘记了可以再听一下

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NO.PZ201601210100019001 问题如下 1. In 2007, the company’s net income (loss) wclosest to: A.($217,000). B.($329,000). C.($556,000). C is correct.The income tprovision the statutory rate of 34 percent is a benefit of $112,000, suggesting ththe pre-tincome wa loss of $112,000/0.34 = ($329,412). The income tprovision w$227,000. ($329,412) − $227,000 = ($556,412).解析fertexpense( benefit)=pre-tincome* fertrate 已知fertexpense和fertrate,那么我们就可以反求出pre-tincome (loss) 是($329,412)。又因为 net income=pre-tincome-income texpense已经求出pre-tincome (loss),又已知income texpense是 $227,000,则可求得Net income (loss) = ($329,412) - $227,000 = ($556,412) ferincome texpense可以理解为是current texpense吗?就是税报上的纳税额?

2023-05-29 12:58 1 · 回答

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2021-01-25 19:13 1 · 回答

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2020-12-10 12:51 1 · 回答

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