Board logo

标题: Income tax expense 计算问题 [打印本页]
作者: apple888    时间: 2006-11-15 20:56     标题: Income tax expense 计算问题

Schweser Book 3 Page 245 Qestion 10' answer:

Tax expense=taxes payable+increase in deferred taxes=$5000+($10000-$4000),

这里的第二项从何而来？

作者: 胡老师    时间: 2006-11-17 13:52

increase in deferred taxes  递延账户的变化额，期末余额与期初余额的差额



欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2