问题
单项选择题
A finn needs to adjust the financial statements for a change in the tax rate. Taxable income is $ 80000 and pretax income is $100000. The current tax rate is 50% , and the new tax rate is 40%. The difference in taxes payable between the two rates is:
A．
| A. $ 7000. |
B．
| B. $ 8000. |
C．
| C. $ 9000. |
答案
参考答案：B
解析："Pretax Income" denotes earnings before taxes for financial reporting. "Taxable Income" is earnings before taxes for computing taxes payable, where taxes payable refers to the actual tax liability to the government. (The difference between the two is due to accounting for inventories and depreciation.) Since taxable income is $ 80000, the difference in taxes payable is $ 80000 × 0.5 - $ 80000 x 0.4 = $ 8000.