李同学2019-01-23 21:30:53

Christophe Inc. is an electronics manufacturing firm. It owns equipment with a tax basis of $800,000 and a carrying value of $600,000 as the result an impairment charge. It also has a tax loss carry forward of $300,000 that is expected to be utilized within the next year or two. The tax rate on these items is 40% but the tax rate is expected to decrease to 35% for the foreseeable future. Which of the following amounts is closest to the net effect of the change in tax rate on the income statement? A Increase in deferred tax expense of $5,000. B Decrease in deferred tax expense of $5,000. C Increase in deferred tax expense of $25,000. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率：42% Tax Rate Changes & Effective Tax Rate难度：一般 推荐：      请问： 怎么判断第一个200是DTA不是DTL的？跟资产负债表观 有关系嘛？是因为600-800为负吗 所以是DTA吗？怎么用利润表观来想？