more2019-08-02 20:49:51
moreA company purchased a €2,000 million long-term asset in 2009 when the corporate tax rate was 30 percent. On January 15 2010, the government lowered the corporate tax rate to 25 percent for 2010 and beyond. The deferred tax liability (€) as at 31 December 2010 is closest to: A 130. B 156. C 205. 这个课上老师讲的如果税率改变的话 要对之前的差异值也按新税率算么。有点蒙啊
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Vicky2019-08-05 10:17:57
Vicky同学你好，
2010年的账面价值已经包含了2009年的变化。因此不用再算一次以前的了。
DTL=(1,800 – 1,280) x 0.25 = 520 x 0.25 = 130
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