"Financial Report":performance evaluation

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來源: 正保會計網(wǎng)校編輯：小鞠橘桔 2021/03/05 09:45:28　字體：大小

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Questions 1:

An analyst’s examination of the performance of a company is least likely to include an assessment of a company’s:

A、 assets relative to its liabilities.

B 、profitability.

C 、cash flow generating ability.

Questions 2:

A company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

A 、Deferred tax asset: $4,000

B 、Deferred tax asset: $3,400

C 、Deferred tax liability: $600

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. Assessment of performance includes analysis of profitability and cash flow generating ability. The relationship between assets and liabilities is used to assess a company’s financial position, not its performance.

B is incorrect. Assessment of performance includes analysis of profitability.

C is incorrect. Assessment of performance includes analysis of cash flow generating ability

【Answer to question 2】B

【analysis】

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.

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