问题
单项选择题
A firm is purchasing a new file server for $ 680000, with a 4-year expected life and a salvage value of $ 50000. It is expected that the new server will generate an additional $ 200000 in revenue each year. The firm will use the straight line method to depreciate the server for financial reporting, but the sum-of-year’ s digits (SYD) method for tax purposes. The tax rate is 35 percent. What will be the accumulated deferred tax liability at the end of the second year
A．
| A. $11025. |
B．
| B. $ 3850. |
C．
| C. $ 44100. |
答案
参考答案：C
解析：
| Year | 1 | 2 | 3 | 4 |
| Annual Revenue | 200000 | 200000 | 200000 | 200000 |
| Dep. For Tax | 252000 | 189000 | 126000 | 63000 |
| Income | - 52000 | 11000 | 74000 | 137000 |
| Tax | - 18200 | 3850 | 25900 | 47950 |
| Dep. For Reporting | 157500 | 157500 | 157500 | 157500 |
| Income | 42500 | 42500 | 42500 | 42500 |
| Tax | 14875 | 14875 | 14875 | 14875 |
| Deferred tax credit | - 33075 | - 11025 | 11025 | 33075 |
| Total deferred tax credit | - 33075 | - 44100 | - 33075 |