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CFA历年考题试题(14)

来源：高顿网校 2013-04-28

The deferred tax liability is $3,500 [(.35)($10,000)], not [(.40)($10,000) = $4,000], and the tax expense is [equal to the current tax rate times taxable income: (.40)($20,000) plus the deferred tax liability of $3,500] 11,500 and not [(.40)($30,000) = $12,000].

Example: Deferred tax asset and a change in tax rates:

A firm has a deferred tax asset of $1,000 and a deferred tax liability of $5,000 each deferred at a 50% tax rate. If the tax rate is reduced to 40% (a 20% reduction in tax rates), then the deferred tax asset and liability is revalued at the new tax rate. The asset and liability is reduced by the 20% reduction in tax rates.

Hence, the deferred tax asset is reduced by $200 to $800 and the deferred tax liability is reduced by $1,000 to $4,000. Current tax expense is reduced by $800 ($1,000 decrease in liability less $200 decrease in asset). The opposite results if the tax rate increases by 20% (from 50 to 60 %). Tax expense would increase by $800 ($1,000 increase in deferred tax liability less the $200 increase in deferred tax asset). Under the deferral method, no adjustment in deferred taxes is made from changes in tax rates.

g: Adjust the financial statements for a change in the tax rate.

Example: Financial statements and a change in tax rates:

· A firm has $10,000 of taxable and pretax income excluding depreciation for years one and two.

· The firm purchased equipment at a cost of $3,000 at the beginning of year one.

· The equipment has a three-year life expectancy with no salvage value.

· SL is used on financial statements and DDB method is used on tax returns.

· The tax rate is 30%.

Year 1: straight-line = $1,000, DDB = $2,000, pretax income (using SL) = $9,000, and taxable income (using DDB) = $8,000

Year 2: straight-line = $1,000, DDB = $667, pretax income (using SL) = $9,000, and taxable income (using DDB) = $9,333

Reversal occurs in year two.

Year 1:

· Taxes payable = (tax rate)(taxable income) = $2,400

· Deferred ta

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cfa备考热门问题解答

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