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remoo · 2020年01月30日

问一道题：NO.PZ2016012102000129

  1. CFA I
  2. FRA

问题如下：

Which of the following statements regarding tax is least likely appropriate?

选项：

A.

Taxable income is the income subject to tax base on the tax return.

B.

Taxes payable is the tax liability on the balance sheet caused by taxable income.

C.

Pretax income can always be calculated by income tax expense dividing tax rate.

解释：

C is correct.

There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.

视频里专门说了 tax payable不是负债啊…………

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1 个答案

Olive_品职助教 · 2020年02月03日

嗨，从没放弃的小努力你好：


Tax payable是基于Tax base数字计算出来的的应该交的税金，是企业实实在在应该交的税，在企业掏钱支付之前，属于企业的负债，只要是企业实实在在应该支付的，但是还没支付的，都符合负债的定义，要确认在资产负债表中，所以tax payable也同时是一个Accounting base中的数字，但是它的计算是基于TB的。


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