问题
单项选择题
The following tax data is associated with a firm: Income tax expense of $ 25000. Income taxes payable of $ 30000. Pretax income of $ 80000. 40% tax bracket. What is this firm' s alternative effective tax rate
A．
| A. 31.25%. |
B．
| B. 37.50%. |
C．
| C. 40.00%. |
答案
参考答案：B
解析：Pretax income, $ 80000 Taxes payable, 30000 Tax expense, 25000 Alternative ETR( taxes payable/pretax income) 30000/80000 = 0.375 or 37.5%
