这道题答案是否不够严谨？10,000是第二年DTL的增量才对，end of year 2存量DTL 是否应该是第一年的DTL加上第二年的DTL?
问题如下图：
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NO.PZ2016012102000136 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume the machine hno salvage value anstraight-line methois use How es TeLt report on balansheet the enof ye3 if trate ops to 35%? A.A ferretliability of $3,600. B.A ferretasset of $2,100. C.A ferretliability of $2,100. C is correct.the enof ye3, taxes base=60000-12000*3=24000carrying value of accounting base=60000-10000*3=30000accounting base tbase, L=(30000-24000)*0.35=2100考点递延所得税的计算 解析题目问第3年的B/S项目的金额是多少，就是求第三年确认的L/A金额。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k 第三年，accounting base = 60k - 10k*3 = 30k第三年，taxes base = 60k - 12k*3 = 24kaccounting base taxes base, 所以是L, L = ( 30k - 24k ) * 35% = 2.1k 如题，求第三年B/S中的递延所得税数据，是不是应该把前三年的累积，加一起计算，而不是只算第三年的？
NO.PZ2016012102000136 问题如下 TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume the machine hno salvage value anstraight-line methois use How es TeLt report on balansheet the enof ye3 if trate ops to 35%? A.A ferretliability of $3,600. B.A ferretasset of $2,100. C.A ferretliability of $2,100. C is correct.the enof ye3, taxes base=60000-12000*3=24000carrying value of accounting base=60000-10000*3=30000accounting base tbase, L=(30000-24000)*0.35=2100考点递延所得税的计算 解析题目问第3年的B/S项目的金额是多少，就是求第三年确认的L/A金额。 会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k 第三年，accounting base = 60k - 10k*3 = 30k第三年，taxes base = 60k - 12k*3 = 24kaccounting base taxes base, 所以是L, L = ( 30k - 24k ) * 35% = 2.1k 老师好，这题的计算思路还是不太明白，可否再详细讲一次。
想问下为什么不考虑generate annucash inflow of $25,000 for six years，而是只考虑折旧呢？
你好，视频里说accounting base = initicost - accumulatepreciation，想问一下accounting base 是不是就是carrying value呢？ 对accounting base 跟 tbase 的概念有一点模糊。。 谢谢！
想問問12,000和10,000怎麼得來的？
