※ 引述《sunrisefail (Let me go home)》之铭言： : suppose tax rates rise during year 2 to 50% : What will be the income tax expense in year 2 ^^^^^^^^^^^ tax expense=20000x0.5=10000 deferred tax from 4000 to 5000 10000+(5000-4000)=11000 : 答案是$11,000 : 我个人的计算是$9,000 : 我是把第一年的tax deferred liability 4,000 : 加上第二年的tax deferred liability 5,000 : 4,000 + 5,000 = 9,000 : 但是解答是5,000+(10,000-4,000)=11,000 : 公式是Tax expense=tax payable + tax deferred liability ^^^^^^^^^^^^^^^^^^^^^^ deferred taxes=(10000-5000)+loss from growth tax rate on year 1 deferred taxes =5000+5000-4000 : 第二年的部分是5,000没有问题 : 但是我搞不懂的是为什麽会有10,000-4,000的差异 : 是不是有人可能纠正我错误的观念呢 : 谢谢 -- "We have to understand the possible and positive relation between technology, culture and politics. They are not enemies. Tech is more than work and money. Culture is more than just some temples or paintings. Politics is not owned by the politicians or the media manipulation channels." ---Geert Lovink --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 140.112.211.25