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ZAA · 2019年03月01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:

选项:

A.

B.

C.

剩下那些expenses不检减掉吗??357000,132000,150000???
1 个答案

Wendy_品职助教 · 2019年03月02日

这道题给出得数字较多,有一定的的难度。

在处理已知条件比较复杂的题目时,一定要对公式有个清晰的认识,从公式出发来解决问题。

net income=pre-tax income-income tax expense

本题,已知income tax expense=227k,关键是求出pre-tax income

从题干已知federal tax rate=34% , federal tax benefit =112k, 说明本年度亏损,获得了联邦税收优惠

federal tax expense( benefit)=pre-tax income* federal tax rate

因此pre-tax income=federal tax expense( benefit) /  federal tax rate

可以求出pre-tax income= -329k

net income=pre-tax income-income tax expense=  -329k-227k=-556k

 

表格中357k,132k,150k这些数字很容易给考生带来干扰,

美国的税收体系较复杂,有联邦税收还有所在州的税收,表格给出的过程是企业实际算出income tax expense的过程,

对解答本题来说,这些信息其实是很大的干扰信息。考生可以通过本题理解到企业真实的计算income tax expense的过程是一个较复杂的过程。

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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

($329,000). ($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) income texpense和expecteferincome texpense为什么不是一个东西?这两个不都是企业自己算出的税额吗?哪个是实际交的税?

2021-01-25 19:13 1 · 回答

($329,000). ($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).题干这句话啊是什么意思呢 好像还牵扯到了 会计法则的改变??

2020-12-10 12:51 1 · 回答

($329,000). ($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).为什么算出来的loss329412 还要再减去income texpense呢 329412不已经是net loss?

2020-12-10 12:30 1 · 回答

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2020-06-28 21:56 2 · 回答