财务会计FA3_习题答案ch19

19-1CHAPTER19AccountingforIncomeTaxesASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConceptsforAnalysis1.Reconcilepretaxfinancialincomewithtaxableincome.1,1311,2,4,7,12,18,20,211,2,3,82.Identifytemporaryandpermanentdifferences.2,3,4,54,5,6,73,4,53.Determinedeferredincometaxesandrelateditems—singletaxrate.6,7,132,3,4,5,6,7,91,3,4,5,7,8,12,14,15,19,21,23,253,4,8,924.Classificationofdeferredtaxes.10,11,12,157,11,16,18,19,20,21,223,62,3,55.Determinedeferredincometaxesandrelateditems—multipletaxrates,expectedfutureincome.102,13,16,17,18,20,221,2,6,71,6,76.Determinedeferredtaxes,multiplerates,expectedfuturelosses.107.CarrybackandcarryforwardofNOL.16,17,18,12,13,149,10,23,24,2558.Changeinenactedfuturetaxrate.1411162,79.Trackingtemporarydifferencesthroughreversal.98,172,710.Incomestatementpresentation.981,2,3,4,5,7,10,12,16,19,23,24,251,2,3,5,7,8,911.Conceptualissues—taxallocation.1,2,81,2,712.Valuationallowance—deferredtaxasset.877,14,15,23,24,2513.Disclosureandotherissues.15SchoolofManagement,HUST19-2ASSIGNMENTCLASSIFICATIONTABLE(BYLEARNINGOBJECTIVE)LearningObjectivesBriefExercisesExercisesProblems1.Identifydifferencesbetweenpretaxfinancialincomeandtaxableincome.1,2,52.Describeatemporarydifferencethatresultsinfuturetaxableamounts.1,2,4,9,101,2,3,4,5,7,8,11,12,13,16,17,18,19,20,21,221,3,4,6,7,8,93.Describeatemporarydifferencethatresultsinfuturedeductibleamounts.5,6,94,5,7,8,11,12,14,15,17,18,19,20,21,221,2,4,6,8,94.Explainthepurposeofadeferredtaxassetvaluationallowance.8,147,14,15,23,24,255.Describethepresentationofincometaxexpenseintheincomestatement.4,6,71,3,4,5,8,12,15,161,2,3,4,5,7,8,96.Describethevarioustemporaryandpermanentdifferences.4,6,72,3,97.Explaintheeffectofvarioustaxratesandtaxratechangesondeferredincometaxes.1113,16,17,18,21,23,24,255,78.Applyaccountingproceduresforalosscarrybackandalosscarryforward.12,13,149,10,23,24,2559.Describethepresentationofdeferredincometaxesinfinancialstatements.3,158,11,16,19,20,21,223,5,6,8,910.Indicatethebasicprinciplesoftheasset-liabilitymethod.SchoolofManagement,HUST19-3ASSIGNMENTCHARACTERISTICSTABLEItemDescriptionLevelofDifficultyTime(minutes)E19-1Onetemporarydifference,futuretaxableamounts,onerate,nobeginningdeferredtaxes.Simple15–20E19-2Twodifferences,nobeginningdeferredtaxes,trackedthrough2years.Simple15–20E19-3Onetemporarydifference,futuretaxableamounts,onerate,beginningdeferredtaxes.Simple15–20E19-4Threedifferences,computetaxableincome,entryfortaxes.Simple15–20E19-5Twotemporarydifferences,onerate,beginningdeferredtaxes.Simple15–20E19-6Identifytemporaryorpermanentdifferences.Simple10–15E19-7Terminology,relationships,computations,entries.Simple10–15E19-8Twotemporarydifferences,onerate,3years.Simple10–15E19-9CarrybackandcarryforwardofNOL,novaluationaccount,notemporarydifferences.Simple15–20E19-10TwoNOLs,notemporarydifferences,novaluationaccount,entriesandincomestatement.Moderate20–25E19-11Threedifferences,classifydeferredtaxes.Simple10–15E19-12Twotemporarydifferences,onerate,beginningdeferredtaxes,computepretaxfinancialincome.Complex20–25E19-13Onedifference,multiplerates,effectofbeginningbalanceversusnobeginningdeferredtaxes.Simple20–25E19-14Deferredtaxassetwithandwithoutvaluationaccount.Moderate20–25E19-15Deferredtaxassetwithpreviousvaluationaccount.Complex20–25E19-16Deferredtaxliability,changeintaxrate,preparesectionofincomestatement.Complex15–20E19-17Twotemporarydifferences,trackedthrough3years,multiplerates.Moderate30–35E19-18Threedifferences,multiplerates,futuretaxableincome.Moderate20–25E19-19Twodifferences,onerate,beginningdeferredbalance,computepretaxfinancialincome.Complex25–30E19-20Twodifferences,nobeginningdeferredtaxes,multiplerates.Moderate15–20E19-21Twotemporarydifferences,multiplerates,futuretaxableincome.Moderate20–25E19-22Twodifferences,onerate,firstyear.Simple15–20E19-23NOLcarrybackandcarryforward,valuationaccountversusnovaluationaccount.Complex30–35E19-24NOLcarrybackandcarryforward,valuationaccountneeded.Complex30–35E19-25NOLcarrybackandcarryforward,valuationaccountneeded.Moderate15–20P19-1Threedifferences,nobeginningdeferredtaxes,multiplerates.Complex40–45P19-2Onetemporarydifference,trackedfor4years,onepermanentdifference,changeinrate.Complex50–60P19-3Secondyearofdepreciationdifference,twodifferences,singlerate,extraordinaryitem.Complex40–45P19-4Permanentandtemporarydifferences,onerate.Moderate20–25P19-5NOLwithoutvaluationaccount.Simple20–25SchoolofManagement,HUST19-4ASSIGNMENTCHARACTERISTICSTABLE(Continued)ItemDescriptionLevelofDifficultyTime(minutes)P19-6Twodifferences,tworates,futureincomeexpected.Moderate20–25P19-7Onetemporarydifference,tracked3years,changeinrates,incomestatementpresentation.Complex45–50P19-8Twodifferences,2years,computetaxableincomeandpretaxfinancialincome.Complex40–50P19-9Fivedifferences,computetaxableincomeanddeferredtaxes,draftincomestatement.Complex40–45CA19-1Objectivesandprinciplesforaccountingforincometaxes.Simple15–20CA19-2Basicaccountingfortemporarydifferences.Moderate20–25CA19-3I