问一个关于income tax的题 下载, liability, following, income

winampper

L1试题下载区的一道题: 

 

Q4. Which of the following financial ratios is least likely to be affected by classification of deferred taxes as a liability or equity?

A)    Return on equity (ROE).

B)    Return on assets (ROA).

C)    Debt-to-total assets.

 

Correct answer is B)    

The ROA will not be affected by the classification of the deferred taxes. The total assets will remain the same regardless of whether the deferred taxes are classified as a liability or equity.

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ROA我认为是变化的

因为虽然asset不变, 但equity增加必然由net income增加引起;

net income变大了,ROA也必然变大.

 

请各位指教.

亲亲果冻蜜

defferred taxes occurs because taxes accrue in financial report are different from actual taxes in tax report.

if taxes in tax report are larger than that in financial report, thus DTA.

if taxes in financial report are larger than that in tax report, thus DTL.

Classification of deferred taxes as a liability or equity do not affect net income in income statment. 

 

minminmin

equity增加也不一定都是net income带来的 equity还包含其他因素