Faye · 2020年12月10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).
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？？
Olive_品职助教 · 2020年12月11日
嗨，努力学习的PZer你好：
这句话的意思就是说公司的effective tax rate跟法定税率federal income tax rate不一样，就这么简单理解就可以了。
这道题老师在基础课里有详细讲解：
-------------------------------加油吧，让我们一起遇见更好的自己！
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).为什么算出来的loss329412 还要再减去income texpense呢 329412不已经是net loss？
这道题看不懂，请解析
