[CFA level 1模拟真题]Version 5 Questions－Q31 class, face, accounting, principles, liability

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Q31. Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. A company reported deferred tax liabilities of $500,000 and deferred tax assets of $350,000. If tax rates change and the company continues to grow, using the liability method of accounting for deferred taxes will most likely result. in:

A. increased equity if tax rates increase

B. increased equity if tax rates decrease

C. no change inequity because the deferred tax liability is not likely to reverse.

D. no change in equity because a change in tax rates does not affect existing deferred tax accounts.

xxjj564

 a

cat2011

q

topwzp

谢谢大大分享  看来挺好的~~

zhujjing

yy

topwzp

谢谢大大分享 ~~~

arisdeng

D

benjamin_bian

b

hikaruzhang

see

Luccifero

Thanks