问一道题：NO.PZ2016012102000131 [ CFA I ]

问题如下：

Ted Ltd. recently purchased a manufactoring machine for $60,000, which is expected to generate annual cash inflow of $25,000 for six years. The firm will depreciate the machine over six years for accounting purpose. However, the tax authority estimates the machine's useful life of 5 years. Assume tax rate is 40%, and the machines has no salvage value. What is the taxes payable of Ted Ltd. in year 1 if straight-line method is used?

选项：

$5,200

$4,800.

$6,000.

解释：

A is correct.

Tax rate is 40%. Taxable income is $13,000, as calculated before. Taxes payable=$13,000*40%=$5,200.

五年跟六年分不清楚…同一道题有的按五年算有的按六年折损

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Olive_品职助教 · 2020年07月21日

同学你可以把不同的题目比较一下，看看题目信息的区别。或者你告诉哪个题是五年哪个是六年，我来帮你看。

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NO.PZ2016012102000131问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye1 if straight-line methois useA.$5,200B.$4,800.C.$6,000. A is correct.Trate is 40%. The tauthority estimates the machine's useful life of 5 years. Therefore annupreciation expense=($60,000-0)/5=$12,000.Taxable income in ye1 =$25,000-12,000=$13,000.Taxes payable=$13,000*40%=$5,200. 考点直线法折旧在会计口径和税务口径下的不同处理。会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k taxable income 为税务口径下的应税收入 = 25k - 12k = 13k税率=40%。应缴税款(taxes payable) = 13k * 40% = 5.2k 请问书上写taxes payable是会计口径为什么这里算的是税务口径呢？

2022-09-11 10:42 2 · 回答

NO.PZ2016012102000131问题如下TeLt recently purchasea manufactoring machine for $60,000, whiis expecteto generate annucash inflow of $25,000 for six years. The firm will preciate the machine over six years for accounting purpose. However, the tauthority estimates the machine's useful life of 5 years. Assume trate is 40%, anthe machines hno salvage value. Whis the taxes payable of TeLt in ye1 if straight-line methois use A.$5,200 B.$4,800. C.$6,000. A is correct.Trate is 40%. The tauthority estimates the machine's useful life of 5 years. Therefore annupreciation expense=($60,000-0)/5=$12,000.Taxable income in ye1 =$25,000-12,000=$13,000.Taxes payable=$13,000*40%=$5,200. 考点直线法折旧在会计口径和税务口径下的不同处理。会计口径下设备折旧年限为6年，无残值，每年折旧费用 = 60k / 6 = 10k税务口径下设备折旧年限为5年，无残值，每年折旧费用 = 60k / 5 = 12k taxable income 为税务口径下的应税收入 = 25k - 12k = 13k税率=40%。应缴税款(taxes payable) = 13k * 40% = 5.2k 应该说清楚这个税务局的折旧法是直线折旧，按照课堂讲的加速折旧搞得一头雾水

2022-04-04 11:43 1 · 回答

这个 reang 太难理解了，针对这个题几个问题问一下。这里的 tctible 是不是跟业务没啥关系的，是税务局规定的？所以我看助教用的第六年 current texpense直接等于 25K*40%了，因为没有其他税务局的 tctible 的话，所有公司运营的收入都是 taxable revenue，所以乘以税务局那头的税率 40%得到 tpayable 也就是这里的 current texpense 是 10K 2.然后针对这个值进行 L 和 A 的调整，是只看第六年的，不用综合前面 5 年的加起来么？前五年的累计的△L 已经是 4000 了，再和第六年加起来不就是 0 了么？这个 reang 我的感觉是，税真的一点感觉都没有，之前的 reang 还能做点笔记和心得，这个是一点也做不出什么笔记出来，感觉是特别专精的一个领域，之前讲的所有东西都可以和我做 strategy consutling 的 business sense结合理解，或者 quant 这种就是纯数学基础还可以，税这东西的理解我有点无力，这两个 reang 的视频翻来覆去看脑子里感觉什么都没留下看都看不进去

2020-11-01 03:59 1 · 回答

老师请问这题该怎么理解呢？请解析一下，谢谢~

2020-04-11 22:15 1 · 回答

问一道题：NO.PZ2016012102000131 [ CFA I ]

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