问题如下图：
选项：
A. 
B. 
C. 
解释：
不好意思，这题太难理解了 。
竹子 · 2017年10月21日
首先我们要知道NI=income before taxes(pretax income)- income tax expenses 这个应该没有问题
现在要计算NI，已知 income tax expenses，我们只需要计算出pretax income。
Expected federal income tax expense (benefit)=pretax income * 34% 可求得pretax income
注意这里是benefit，所以公司这一年的税前利润是亏损的，所以是loss，即-329412
NI=-329412-227000=-556412
awen · 2018年06月20日
Expected federal income tax expense (benefit)指的是交给税务局的真实税费金额吗？
竹子 · 2018年06月20日
不是，这是根据pretax income*法定税率算出来的
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？
($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？
($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？？
($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？
这道题看不懂，请解析