月之流离 · 2020年04月24日
* 问题详情，请 查看题干
问题如下：
PZ company 2017 reported revenue is 5,000,000, income tax expense is 320,000 and expected federal income tax expense from continuing operations is 268,000, valuation allowance is increase 21,000 in 2017,the tax rate is 28%.
PZ company’s net income was:
选项：
A.(637,143)
B.957,143
C.637,143
解释：
Answer is A, EBT= 268,000/28%= 957,143, so the company’s net income(loss)= 957,143-320,000= 637,143.
这道题不懂
纠纠_品职答疑助手 · 2020年04月24日
嗨，爱思考的PZer你好：
Net income = Pre Tax income - Tax expense
Pre Tax income * Tax rate = expected federal income tax expense
所以Pre Tax income = expected federal income tax expense / Tax = 268,000/28% = 957,143
Net income = Pre Tax income - Tax expense = 957,143-320,000= 637,143。
这里因为Tax expense 是扣除一些不可以抵税的项目实际的所得税费用,expected federal income tax expense 是直接用税率乘以利润的理论值。
-------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
月之流离 · 2020年04月26日
谢谢解答！
NO.PZ201806200400019001 问题如下 PZ company’s net income was: A.(637,143) B.957,143 C.637,143 C is correct.EBT= 268,000/28%= 957,143, so the company’s net income(loss)= 957,143-320,000= 637,143.解析fertexpense( benefit)=pre-tincome* fertrate (这个情形和教材一道课后题类似）“The expecteferincome texpense from continuing operations 28% fertrate w268,000” 这句话的意思是expecteferincome texpense是用pre-tincome和税率28%计算出来得到的268000。那么我们就可以反求出pre-tincome是957,143。又因为 net income=pre-tincome-income texpense已经求出pre-tincome，又已知income texpense是320,000，则可求得NI=957,143 - 320,000 = 637,143 前面的320000又是啥？不是所得税吗？所以这个320000不应该是税前收入*税率算出来的吗
NO.PZ201806200400019001 问题如下 PZ company’s net income was: A.(637,143) B.957,143 C.637,143 C is correct.EBT= 268,000/28%= 957,143, so the company’s net income(loss)= 957,143-320,000= 637,143.解析fertexpense( benefit)=pre-tincome* fertrate (这个情形和教材一道课后题类似）“The expecteferincome texpense from continuing operations 28% fertrate w268,000” 这句话的意思是expecteferincome texpense是用pre-tincome和税率28%计算出来得到的268000。那么我们就可以反求出pre-tincome是957,143。又因为 net income=pre-tincome-income texpense已经求出pre-tincome，又已知income texpense是320,000，则可求得NI=957,143 - 320,000 = 637,143 fertexpense (benefit)和income texpense是啥关系啊，都是i/s里面的么
NO.PZ201806200400019001 所以解答完全跟PZ company reporterevenue of 5,000,000 没关系吗， 为什么
选A的原因能理解为题干说，2017年valuation allowance增加了，所以net income应该是负的？ 另外，看了解答有个疑问，我的理解是fertexpense除以税率反算的是taxable income，应该和财务报表中的EBT不一定相等，之所以会出现l和a不就是因为计算税的基数和财务报表的基数有临时差异的原因么？为什么解答中用268000来计算EBT呢？谢谢！
