一個在Schweser study Book 3 p324頁Income tax的問題請教一下 題目如下 ---A firm acquires an asset for $120,000 with a 4-year useful life and no salvage value ---The asset will generate $50,000 of cash flow for all four years ---The tax rate is 40% each year ---The firm will depreciate the asset over three years on a straight-line (SL) basis for tax purposes and over all four years on a SL basis for financial reporting purposes 問題： suppose tax rates rise during year 2 to 50% What will be the income tax expense in year 2 答案是$11,000 我個人的計算是$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 第二年的部分是5,000沒有問題 但是我搞不懂的是為什麼會有10,000-4,000的差異 是不是有人可能糾正我錯誤的觀念呢 謝謝 --

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