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Irene · 2021年10月05日

这道题与之前同题干但要求算应缴税额的题目矛盾了

  1. CFA I
  2. FRA

NO.PZ2016012102000132

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 pretax income of Ted Ltd. in year 6 if straight-line method is used?

选项：

A.

$25,000.

B.

$13,000.

C.

$15,000.

解释：

C

For accounting purpose, the estimated useful life is 6 years. Therefore, the annual depreciation expense is ($60,000-0)/6=$10,000.

Pretax income=$25,000-$10,000=$15,000.

这道题与之前同题干但要求算应缴税额的题目矛盾了，六年后的应缴税额是以25000为pretax income算的为什么这道题pretax income是扣除了累计折旧一万
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1 个答案

Kiko_品职助教 · 2021年10月07日

嗨，从没放弃的小努力你好：


这里要区分一下pretax income和taxable income的区别。

pretax income是FR中的科目，中文可以翻译成税前利润，要算税前利润肯定是要用流入的钱减去折旧损耗。

taxable income是TR中的科目，翻译成应纳税收入，就是你赚的需要交税的收入。

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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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