问题
单项选择题
An analyst gathered the following data about a depreciating asset: The company acquired the asset for $ 8000. The asset has a 4-year Useful life and no salvage value. The asset WILL generate $ 5000 a year. The company’s tax rate is 40%. For tax purposes, the asset can be depreciated (straight line) over two years. For financial accounting purposes the asset is depreciated (straight line) over four years. Assuming a constant tax rate, what is the deferred tax liability at the end of the second year（）
A. $1600.
B. $ 400.
C. $ 800.
答案
参考答案：A
解析：
annual difference=$ 2000, or($ 2000×0.4)=$ 800 deferred tax per year
Deferred tax:
Year 1: $1200-$400=$800
Year 2: $1200-$400=800
Balance=$1600
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