FSA page 204 15题: An analyst gathered the following information about a company: Taxable income is $40,000; Pretax income is $50,000; Current tax rate is 50%; Tax rate when the reversal occurs will be 40%; What is the company's deferred tax liability at the end of year 1? A $3,500 B $4,000 C $4,500 D $50,000 Answer: B explanation: The tax rate that should be used is the expected tax rate when the liability reverses. The deferred tax liability will be $10,000×40%=$4,000 我的疑问是,题目为什么说是40%的税率呢?如果公司始终增加投资,累计折旧不断增加,则DTL是不会reverse的啊,那么为什么要用40%的税率呢? 谢谢指教! | 
发表于 2007-9-23 22:37
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