kevinzhu · 2020年06月28日
* 问题详情，请 查看题干
问题如下：
1. In 2007, the company’s net income (loss) was closest to:
选项：
A.($217,000).
B.($329,000).
C.($556,000).
解释：
C is correct.
The income tax provision at the statutory rate of 34 percent is a benefit of $112,000, suggesting that the pre-tax income was a loss of $112,000/0.34 = ($329,412). The income tax provision was $227,000. ($329,412) − $227,000 = ($556,412).
这道题看不懂，请解析
Olive_品职助教 · 2020年06月29日
嗨，努力学习的PZer你好：
NI=income before taxes(pretax income)- income tax expenses
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%
已知 Expected federal income tax expense ，可求得pretax income
注意112,000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
-------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
kevinzhu · 2020年06月29日
题目里面的Expected federal income tax expense (benefit)和income tax expense区别在哪里？为何求EBT用的不是income tax expense
Olive_品职助教 · 2020年06月30日
income tax expense就是financial accounting里面的所得税费用：
income tax不是用EBT直接乘以税率得到的，用income tax expense除以EBT得到的是effective tax rate。
这道题目给的34%是联邦法定税率，不是effective tax rate，所以不能用income tax expense。
题目说了 Expected federal income tax expense是用34%的税率计算出来的，这个其实就是current tax expense。
current tax expense==Taxable income * tax rate，通过这个公式可以反求出taxable income
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？
