标题: 请教:deferred tax到底算不算long term debt? [打印本页]
作者: cdeisenhower 时间: 2010-2-12 11:10 标题: 请教:deferred tax到底算不算long term debt?
最近在看level 1 notes3, 看到reading 37 第204页计算 adjusted long-term debt-to
equity ratio的时候，是按balance sheet 里面的long-term debt除以common shareholder's
equity得到的； 此处我很疑惑，因为notes 3, reading35第188页 计算long-term debt to
equity又是把balance sheet里面的long-term debt 和deferred tax加起来一起除以common
shareholder's equity得出的。
那么deferred tax到底是否该计算入long term
debt呢？请大家指点一下，感激不尽！
作者: fyboc 时间: 2010-3-16 03:16
deferred tax is not long-term debt but it is long term liability.
作者: cassell1986 时间: 2010-3-18 01:09
I think it is mainly because capitalized interest increases the total asset. Therefore, you got more depreciation. Thus, the more deferred tax raised. May be SCHWESER just dont want to make it too complicated. So they ignored the deffered taxe and simply take the long-term debt rather than both deferred tax and Long-term debt together. Pay attention to the word "ADJUSTED" debt to equity ratio. It is not the same scenario as page 188 does.
作者: cassell1986 时间: 2010-3-18 17:18
Also, if deferred tax will not reverse in the future, it is classified as equity.
作者: shinytan 时间: 2010-5-18 21:40
可是在page153页，计算debt-to equity的时候，为什么又没有加上deferred tax呢？请达人指点！
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