尼克内姆 · 2020年12月12日
* 问题详情，请 查看题干
问题如下：
1. A reduction in the statutory tax rate would most likely benefit the company’s:
选项：
A. income statement and balance sheet.
B. income statement but not the balance sheet.
C. balance sheet but not the income statement.
解释：
A is correct.
A lower tax rate would increase net income on the income statement, and because the company has a net deferred tax liability, the net liability position on the balance sheet would also improve (be smaller).
请问，解答里面说的net dtl是怎么出来的？？
NO.PZ201601210100018901 问题如下 1. A rection in the statutory trate woulmost likely benefit the company’s: A.income statement anbalansheet. B.income statement but not the balansheet. C.balansheet but not the income statement. A is correct.A lower trate woulincrease net income on the income statement, anbecause the company ha net ferretliability, the net liability position on the balansheet woulalso improve (smaller).解析2007 年 A是17,606， L 是32,639，L，所以net之后是L占主导（net liability position）。2006 年 A是15,557 ，L 是39,040，L，所以net之后是L占主导（net liability position）。如果税率下降假设我们本来是按25%交，现在按照15%交税，由于现在公司在递延所得税上总体是一个负债，也就是欠了税务局的钱，那么税率下降之后欠税务局的钱就变少了。所以是有利的。不仅会对income statement有好处（未来所得税费用减少，NI增加），也对balansheet有好处（会减少企业的net L）。 老师，请问L 和A是属于B/S中non-current liability 和Non-current asset嘛， △L 和△A是确认下在I/S中？
解答中中的前半段可以理解。但后面提到说是net liability position，请问是怎么看出来的呢？从表里看，既有net ferreliability 也有net ferreasset，且06，07两年分别是L大于A，A大于L，是从哪里看出来是net liability position，进而得出结论说有利于B/S的呢？谢谢！
