kevinzhu · 2020年06月28日

问一道题：NO.PZ201806200400018601

* 问题详情，请查看题干

问题如下：

In 2017, PZ company report income taxes is:

选项：

65,000

62,700

2,300

解释：

Answer is B, total income tax is current income taxes plus deferred income taxes=65,000+（-2,300）=62,700

①In 2017, PZ company report income taxes = current income taxes +deferred income expense - deferred income taxes

=65000-（-2300）=67300

②in 2017, PZ company pretax financial income =income taxes/effective tax rate

=67300/0.263=

③In 2018, PZ company pretax financial income is

=(current income taxes +deferred income expense - deferred income taxes)/effective tax rate

=(72000-320)/0.263=272548

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已采纳答案

Olive_品职助教 · 2020年06月30日

income tax和tax income不是一回事。

income tax是tax

tax income是income

你说的公式 Income tax expense =Current tax expense +/ - Deferred tax expense / income

是加deferred tax expense，减deferred tax income。

这道题给的是deferred income tax，并没有说是tax expense还是tax income，需要我们自己判断。

-2300的deferred income tax，因为是负数， income tax本身是费用，所以一个负数的费用就是收入，所以是2300的deferred tax income。所以应该用的公式是：

Income tax expense =Current tax expense - Deferred tax income = 65000-2300=62700

Olive_品职助教 · 2020年06月29日

嗨，从没放弃的小努力你好：

同学你好，请问你的问题是什么呢？没get到你的意思

关于你写的“①income taxes = current income taxes +deferred income expense - deferred income taxes=65000-（-2300）=67300”

正确公式是：

Income tax expense =Current tax expense +/ - Deferred tax expense / income

-2300就代表费用是负数了，所以也就是income是2300：

Income tax expense in 2017 =65000-2300=62700

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

kevinzhu · 2020年06月29日

deferred income taxes在公式里面是减去的，这个大题的第1、3小题怎么和公式都不一样？