唯学网小编提醒：本文是关于CFA金融分析师考试负债的相关试题，考生可以根据自己的情况制订一些了解负债的知识的体系。如：预计负债与或有负债的区别和联系是什么?资产负债表填写方法?负债类的会计科目有哪些?负债的基本特征是什么?流动负债包括哪些?等等相关知识来补充自己的这方面的不足。希望本文对参加CFA金融分析师考试的同学能有帮助。
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.
想要更多金融分析师考试模拟试题吗?想要第一时间了解金融分析师考试的考试大纲吗?想要得到2013年金融分析师考试的最新资讯吗?来唯学网金融分析师培训频道吧，唯学网是一个大型的教育考试培训平台，各种各样的考试信息教育新闻小编都会第一时间为大家更新提供!敬请大家关注!
| 附件 [大小：81.00 KB 下载： 次] |
 点击下载文件：附件.doc |
