題目：

At 1 October 20X1 DX had the following balances in respect of property,plant,and equipment:

$

Cost                           220,000

Tax written down value            82,500

Statement of financial position:

Carrying amount                  132,000

DX depreciates all property, plant and equipment over five years using the straight line method and no residual value. All assets were less than five years old at 1 October 20X1. No assets were purchased or sold during the year ended 30 September 20X2.

The local tax regime allows tax depreciation of 50% on additions to property, plant and equipment in the accounting period in which they are purchased. In subsequent accounting periods, tax depreciation of 25% per year of the tax written down value is allowed. Income tax on profits is at a rate of 25%.

What is the amount for deferred tax in DX’s statement of financial position as at 30 September 20X2 in accordance with IAS 12 Income Taxes?

A. $5,843

B. $6,531

C. $12,375

D. $23,375

答案：B

考點(diǎn)：Chapter 15 Taxation-Deferred tax

答案解析：

Depreciation=cost/useful life=220K/5=44k

At 20X2 September 20X2 carry amount 期初-本期折舊=132K-44K=88K

Tax base 82500-稅務(wù)允許的折舊=82500-82500*25%=61875

Difference 88,000-61,875=26,125

Deferred tax liability=26125*tax%=26125*25%=6531

知識(shí)點(diǎn)復(fù)習(xí)建議:

對(duì)于Asset;當(dāng)carry value>tax base-DTL

carry value

對(duì)于Liability;當(dāng)carry value>tax base-DTA

carry value