Shimin_CPA税法主讲、CFA教研 · 2019年05月09日
因为题目给的条件不同:
2012年:As part of his normal expenses, Alonso annually provides approximately USD 30,000 of support to local youth sporting leagues. 这是一个陷阱,3000已经计入日常开销,所以每年save的3000是已经扣除了捐赠。
2014年:The Crusoes also plan to establish a USD 60,000 fund in the next few weeks to cover the university tuition for their daughter. 这里学费是不算在日常开销中,是一笔额外的费用。