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广超 · 2020年09月27日

问一道题：NO.PZ2016012102000129 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Which of the following statements regarding tax is least likely appropriate?

选项：

A.

Taxable income is the income subject to tax base on the tax return.

B.

Taxes payable is the tax liability on the balance sheet caused by taxable income.

C.

Pretax income can always be calculated by income tax expense dividing tax rate.

解释：

C is correct.

There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.

请问a选项是什么意思？
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1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年09月28日

嗨，努力学习的PZer你好：


A的意思是Taxable income 应纳税所得额。tax return. 是纳税申报

这句话的意思是：应纳税所得额是指根据纳税申报单的税基所得出的申报额，所以是对的。


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虽然现在很辛苦，但努力过的感觉真的很好，加油！


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