题目：
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
考点：Chapter 15 Taxation-Deferred tax
答案解析：
Depreciation=cost/useful life=220K/5=44k
At 20X2 September 20X2 carry amount 期初-本期折旧=132K-44K=88K
Tax base 82500-税务允许的折旧=82500-82500*25%=61875
Difference 88,000-61,875=26,125
Deferred tax liability=26125*tax%=26125*25%=6531
知识点复习建议:
对于Asset;当carry value>tax base-DTL
carry value
对于Liability;当carry value>tax base-DTA
carry value
