问题
单项选择题
Assume the tax rate is constant, based on the following information, calculate the balance of the deferred tax account at the end of the second year The company acquired the asset for $ 8000. The asset will generate $ 5000 a year. The company’s tax rate is 40%. For tax purposes, the asset can be straight-line depreciated over 4 years. For financial accounting purposes, the asset is depreciated straight-line over 5 years.（）
A. $ 0.
B. $ 240.
C. $ 480.
答案
参考答案：C
解析：
Deferred Tax
Year 1 $ 2040-$1800=$ 240
Year 2 $ 2040-$1800=$ 240
Balance
=$ 480
| Tax Year 1
多项选择题
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