唯學(xué)網(wǎng)小編提醒：本文是關(guān)于CFA金融分析師考試負(fù)債的相關(guān)試題，考生可以根據(jù)自己的情況制訂一些了解負(fù)債的知識(shí)的體系。如：預(yù)計(jì)負(fù)債與或有負(fù)債的區(qū)別和聯(lián)系是什么?資產(chǎn)負(fù)債表填寫(xiě)方法?負(fù)債類的會(huì)計(jì)科目有哪些?負(fù)債的基本特征是什么?流動(dòng)負(fù)債包括哪些?等等相關(guān)知識(shí)來(lái)補(bǔ)充自己的這方面的不足。希望本文對(duì)參加CFA金融分析師考試的同學(xué)能有幫助。

十 Investment Tools: Financial Statement Analysis: Liabilities

1.A: Analysis of Income Taxes

a: Define the key terms used in accounting for income taxes.

Tax return terminology:

Taxable income: Income based upon IRS rules that determine taxes due.

Taxes payable: The taxes due the government determined by taxable income and the tax rate. This is also referred to as “current tax expense or benefit”.

Income tax paid: Actual cash flow for income taxes, including payments or refunds for other years.

Tax loss carryforward: The current net taxable loss that is used to reduce taxable income (thus taxes payable) in future years.

Financial reporting terminology:

Pretax income: Income before income tax expense.

Income tax expense: The expense recognized on financial statements that includes taxes payable and deferred income tax expense. Thus income tax expense is not just what is owed as indicated on the tax returns.

Deferred income tax expense: The difference in income tax expense and taxes payable that results from changes in deferred tax assets and liabilities. Each individual deferred item is expected to be paid (or recovered) in future years.

Deferred tax asset: Balance sheet amounts related to the difference in tax expense and taxes payable that are expected to be recovered from future operations.

Deferred tax liability: Balance sheet amounts related to the difference in tax expense and taxes payable that are expected to result in future cash outflow.

Valuation allowance: Reserve against deferred tax assets based on the likelihood that those assets will be realized.

Timing difference: Results from a transaction being treated differently (timing or amount) on the tax return and financial statements.

Temporary difference: Differences between tax and financial reporting that will affect taxable income when those differences reverse. Slightly broader than timing differences.

想要更多金融分析師考試模擬試題嗎?想要第一時(shí)間了解金融分析師考試的考試大綱嗎?想要得到2013年金融分析師考試的最新資訊嗎?來(lái)唯學(xué)網(wǎng)金融分析師培訓(xùn)頻道吧，唯學(xué)網(wǎng)是一個(gè)大型的教育考試培訓(xùn)平臺(tái)，各種各樣的考試信息教育新聞小編都會(huì)第一時(shí)間為大家更新提供!敬請(qǐng)大家關(guān)注!

附件  [大�。�81.00 KB 下載： 次]

點(diǎn)擊下載文件：附件.doc