琨同学2018-11-25 13:20:03

请问用利润表观计算DTL时，如果for tax purpose用declining balance method，这个加速折旧率如果是算不止一年的，那么算tax base时是单利用年限乘以折旧率还是说这个折旧率是复利计算的？我们的课程里关于这个算多年的用的是年限乘以折旧率但是Mock例题算法不一样。烦请老师解答，非常感谢！ 12月的Mock1 AM第65题： A company purchased equipment for $50,000 on 1 January 2011. It is depreciating the equipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2013 is closest to what?