| 答案和详解如下:
Correct answer = D
"Analysis of Income Taxes," Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried
2008 Modular Level I, Vol. 3, pp. 427-432
Study Session 9-38-f, g
calculate and interpret income tax expense, income taxes payable, deferred tax assets, and deferred tax liabilities;
calculate and interpret the adjustment(s) to the deferred tax accounts related to a change in the tax rate
In the case of a tax rate decrease, the greatest reduction in reported equity would go to the firm with the largest net deferred tax asset. The net deferred tax asset for Company 4 is $55,000($170,000 - $115,000), which is the largest of the group.
[此贴子已经被作者于2008-5-19 13:22:29编辑过] | 
发表于 2008-6-1 00:12
| 