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CHƯƠNG THUẾ THU NHẬP DOANH NGHIỆP

Câu 1: The lack of relevance to users of financial statements is seen as:
a. an advantage of the statement of Õnancial position approach to income tax allocation
b. necessary in an attempt to avoid transparency in Õnancial reporting
c. a criticism of the statement of financial position approach to income tax allocation
d. a detriment when conducting empirical research on tax-effect accounting

Câu 2: Jethro Ltd has accrued a liability for warranty expense of $7,000 in year 1 and a further $11 000 in year 2. During
year 2, Jethro paid out $5,000 for the cost of meeting warranty claims arising from sales made in year 1. Jethro's profit
before tax in year 1 was $200,000 and in year 2 was $250,000. The company tax rate is 30%. At the end of year 2, Jethro
should make the following entry:
Select one:
a. Dr Income Tax Expense $78,900; Cr Deferred Tax Asset $3,300; Cr Retained Earnings $600; Cr
Income Tax Payable $75,000
b. Dr Income Tax Expense $75,000; Dr Deferred Tax Asset $1,200; Cr Income Tax Payable: $76,200
c. All are incorrect
d. Dr Income Tax Expense $75,000; Cr Deferred Tax Asset $3,300; Cr Income Tax Payable $71,700
e. Dr Income Tax Expense $75,000; Cr Deferred Tax Asset $1,200; Cr Income Tax Payable $73,800

Câu 3: On January 1, 2019, Gore, Inc. purchased a machine for €720,000 which will be depreciated €72,000 per year for
financial statement reporting purposes. For income tax reporting, Gore elected to expense €80,000 and to use straight-line
depreciation which will allow a depreciation deduction of €64,000 for 2019. Assume a present and future enacted income
tax rate of 30%. What amount should be added to Gore's deferred tax liability for this temporary difference at December
31, 2019?
Select one:
a. €21,600 b. All are incorrect c. €19,200 d. €43,200 e. €24,000

Câu 4: At the December 31, 2018 statement of financial position date, Unruh Corporation reports an accrued receivable
for financial reporting purposes but not for tax purposes. When this asset is recovered in 2019, a future taxable amount
will occur and
a. total income tax expense for 2019 will exceed current tax expense for 2019
b. Unruh will record an increase in a deferred tax asset in 2019
c. pretax financial income will exceed taxable income in 2019
d. Unruh will record a decrease in a deferred tax liability in 2019

Câu 5: An assumption inherent in a company’s IFRS statement of financial position is that companies recover and settle
the assets and liabilities at
a. their net realizable value
b. the amount that is probable where “probable” means a level of likelihood of at least more than 50%
c. their reported amounts
d. the present value of future cash Öows

Câu 6: Empirical research on whether tax-eàect accounting should continue to be applied indicates that:
a. share prices are more highly associated with accounting income, and therefore accounting
standards should not be changed
b. share prices are unrelated to either accounting or taxation income
c. share prices are more highly associated with taxable income, and therefore financial reports should conform to the
taxation treatments
d. share prices are equally associated with both accounting and taxable income, and therefore
both accounting and taxation income should be reported in the financial reports

Câu 7: A taxable temporary diàerence is expected to lead to the payment of:

a. more tax in the future and gives rise to a deferred tax asset
b. less tax in the future and gives rise to a deferred tax liability
c. less tax in the future and gives rise to a deferred tax asset
d. more tax in the future and gives rise to a deferred tax liability
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Câu 8: In 2018, Krause Company accrued, for Õnancial statement reporting, estimated losses on disposal of unused plant
facilities of €1,500,000. The facilities were sold in March 2019 and a €1,500,000 loss was recognized for tax purposes.
Also in 2018, Krause paid €100,000 in Õnes for violation of environmental regulations. Assuming that the enacted tax
rate is 30% in both 2018 and 2019, and that Krause paid €780,000 in income taxes in 2018, the amount reported as net
deferred income taxes on Krause's statement of Õnancial position at December 31, 2018, should be a
a. All are incorrect d. €360,000 asset
b. €360,000 liability e. €450,000 asset
c. €420,000 asset

Câu 9: Which of the following is not considered a permanent diàerence?

a. Interest received on government obligations c. Percentage depletion of natural resources

b. Fines resulting from violating the law d. Stock-based compensation expense

Câu 10: A deductible temporary difference is expected to lead to the payment of:
a. less tax in the future and gives rise to a deferred tax liability
b. more tax in the future and gives rise to a deferred tax asset
c. more tax in the future and gives rise to a deferred tax liability
d. less tax in the future and gives rise to a deferred tax asset

Câu 11: Under IAS 12 Incomes Taxes, deferred tax assets and liabilities are measured at the tax rates that:
a. at the end of the reporting period
b. are expected to apply when the asset is realised or the liability is settled
c. at the rates that prevail at the reporting date
d. applied at the beginning of the reporting period

Câu 12: The tax expense related to profit or loss of the period is required to be presented:
a. in the statement of cash flows
b. on the face of the statement of profit or loss and other comprehensive income
c. in the statement of changes in equity
d. on the face of the statement of financial position

Câu 13: CTT Limited has an asset which cost $300 with related accumulated depreciation of $100. The accumulated
depreciation for tax purposes is $180 and the company tax rate is 30%. The tax base of this asset is:
a. All are incorrect b. $220 c. $20 d. $80 e. $120

Câu 14: When calculating income tax expense under the statement of financial position approach to income allocation,
which of the following formulae is used?
a. Current income tax expense plus deferred income tax expense
b. Deferred income tax expense minus income tax payable
c. Temporary differences plus permanent differences
d. Income tax payable minus deferred income tax expense

Câu 15: Differences between the carrying amounts of an entity’s net assets determined under accounting standards, and
the tax bases of those net assets, are described as:
a. tax losses b. temporary differencesc. the current income tax liability d. permanent differences

Câu 16: To the extent that tax payable exists and has NOT yet been paid, a company will recognise:
a. non-current liability b. current tax liability c. current tax asset d. non-current asset

Câu 17: In jurisdictions where the impairment of goodwill is not tax deductible, IAS 12 Income Taxes:
a. does not permit the application of deferred tax accounting to goodwill
b. requires that any deferred tax items for goodwill be capitalised in the carrying amount of goodwill
c. requires that any deferred tax items in relation to goodwill be recognised directly in equity
d. allows the recognition of a deferred tax item in relation to goodwill
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Câu 18: Link Sink Manufacturing has a deferred tax asset account with a balance of £300,000 at the end of 2018 due to a
single cumulative temporary diàerence of £750,000. At the end of 2019, this same temporary difference has increased to a
cumulative amount of £1,000,000. Taxable income for 2019 is £1,700,000. The tax rate is 40% for all years. Assuming
it’s probable that 70% of the deferred tax asset will be realized, what amount will be reported on Link Sink’s statement of
Õnancial position for the deferred tax asset at December 31, 2019?
a. £280,000 b. £400,000 c. £700,000 d. All are incorrect e. £680,000

Câu 19: Tax losses can be viewed as providing:

a. taxable temporary differences, and therefore a current tax refund
b. deductible temporary differences, and therefore deferred tax liabilities
c. taxable temporary differences, and therefore a current tax liability
d. deductible temporary differences, and therefore a deferred tax asset

Câu 20: On 1 April 20x5, the company rate of income tax was changed from 35% to 30%. At the previous reporting date
(30 June 20x4) Montgomery Limited had the following tax balances: Deferred tax assets: $26,250; Deferred tax
liabilities: $21,000. What is the impact of the tax rate change on income tax expense?
a. increase $875b. decrease $875 c. All are incorrect d. increase $750e. decrease $750
Câu 21: An example of a permanent difference is:
a. interest expense on money borrowed to invest in government bonds
b. All of these ANSWER choices are correct
c. percentage depletion of natural resources
d. fines resulting from a violation of law
Câu 22: Accounting for income taxes can result in the reporting of deferred taxes as any of the following except:
a. a contra-asset account
b. a current or non-current liability
c. All of these ANSWER choices are acceptable methods of reporting deferred taxes
d. a current or non-current asset
Câu 23: When assessing the probability that a deferred tax asset from a tax loss can be recognised an entity should
consider:
a. whether the unused tax losses result from identifiable causes which are likely to recur
b. whether it is guaranteed that the entity will have future taxable proits before the tax losses expire
c. whether tax planning opportunities are available to the entity that will create suÞcient future taxable proits to recover
the tax losses
d. whether the entity has suÞcient deductible temporary differences which will result in taxable amounts in future so that
the tax losses can be used
Câu 24: Accounting standards require disclosure of the amount of:
a. current tax expense (or revenue)
b. deferred tax expense (or revenue) relating to changes in tax rates or tax laws
c. all of the above
d. any adjustments for the current tax of prior reporting periods
Câu 25: Which of the following is a temporary diàerence classified as a revenue or gain that is taxable after it is
recognized in financial income?
a. Prepaid royalty received in advance
b. Sales accounted for on the accrual basis for financial reporting purposes and on the installment (cash) basis for tax
purposes
c. Subscriptions received in advance
d. Interest received on government obligations
Câu 26: Which of the following disclosures are optional under IAS 12?
a. the major components of income tax expense
b. a numerical reconciliation between the average effective tax rate and the applicable tax rate,
disclosing also the basis of calculating the applicable tax rate
c. the aggregate current tax or deferred tax that arises relating to items that are charged or credited directly to equity
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d. the amount of deductible temporary differences and unused tax losses, for which no deferred tax asset is recognised in
the statement of financial position
Câu 27: Differences between the carrying amounts of an entity’s net assets determined under accounting standards, and
the tax bases of those net assets, are described as:
a. permanent diàerences b. the current income tax liability c. tax losses d. temporary differences
Câu 28: Which of the following are temporary diàerences that are normally classiÕed as expenses or losses that are
deductible after they are recognized in Õnancial income?
a. Depreciable property c. Fines and expenses resulting from a violation of law
b. Advance rental receipts d. Product warranty liabilities
Câu 29: A company has a provision for long service leave of $150,000. This amount was recognised as an expense when
the provision was created but is deductible for income tax purposes when the leave is taken. If an employee takes long
service leave and is paid an amount of $30,000 (and the company income tax rate is 30%), the following entry should be
made:
a. Dr Deferred Income Tax Expense $9,000; Cr Deferred Tax Asset $9,000
b. Dr Deferred Tax Asset $9,000; Cr Deferred Income Tax Expense $9,000
c. All are incorrect
d. Dr Income Tax Payable $9,000; Cr Deferred Tax Liability $9,000
e. Dr Deferred Tax Liability $9,000; Cr Income Tax Payable $9,000
Câu 30: McDougall Ltd shows a deferred tax liability of $25,000 in its financial reports. This could have arisen from:
a. an under-statement of income tax payable in a prior year
b. an unexpected gain from the sale of land owned by the Company
c. making a provision for doubtful debts when the debts have not yet been written oà
d. making a payment of interest in advance in respect of the following Õnancial year
Câu 31: In determining whether to adjust a deferred tax asset, a company should:
a. consider only the positive information in determining the need for an adjustment
b. take an aggressive approach in its tax planning
c. consider all positive and negative information in determining the need for an adjustment
d. pass a recognition threshold, after assuming that it will be audited by taxing authorities
Câu 32: IAS 12 requires that:
a. current and deferred tax expense are disclosed separately
b. deferred tax expense is not identifiable in the financial reports
c. current and deferred tax expense are reported as one figure 'income tax expense'
d. current tax expense is not identifiable in the financial reports
Câu 33: On January 1, 2019, Piper Corp. purchased 40% of the voting common stock of Betz, Inc. and appropriately
accounts for its investment by the equity method. During 2019, Betz reported earnings of €360,000 and paid dividends of
€120,000. Piper assumes that all of Betz's undistributed earnings will be distributed as dividends in future periods when
the enacted tax rate will be 30%. Ignore the dividend-received deduction. Piper's current enacted income tax rate is 25%.
The increase in Piper's deferred income tax liability for this
temporary difference is
a. All are incorrect b. €43,200 c. €28,800 d. €60,000 e. €72,000
Câu 34: Accounting Profit and Taxable Income can often differ because:
a. revenue received in advance is not subject to tax
b. general purpose financial reporting and the income tax system have differing objectives
c. the Taxation Office does not recognise depreciation as a legitimate expense
d. a tax deduction is not allowed for bad debts
Câu 35: Able Ltd has an asset in its books with a carrying amount of $120,000 and a tax base of $90,000. The income tax
rate has been 30% but in the current year it has been increased to 40%. Able Ltd should make the following entry in its
books:
a. Dr Deferred Tax Asset $3,000; Cr Deferred Income Tax Expense $3000
b. Dr Deferred Tax Asset $3,000; Cr Deferred Income Tax Liability $3,000
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c. All are incorrect

d. Dr Deferred Income Tax Expense $3000; Cr Deferred Tax Liability $3000
e. Dr Deferred Tax Liability $3,000; Cr Deferred Income Tax Expense $3,000
Câu 36: During the year ended 30 June 20x5 Barry Ltd, pays quarterly tax instalments as follows: €4,000 on 28 October
20x4; €11,000 on 28 February 20x5; €12,000 on 28 April 20x5. On 30 June 20x5, Barry Ltd determines its total current
tax liability for the year to be €33,000. The final tax instalment for the year will be:
a. a payment of €12,000
b. a payment of €33,000
c. a refund of €2,000
d. a payment of €6,000
e. All are incorrect
Câu 37: Each of the following is determined according to IFRS except
a. income for financial reporting purposes
b. taxable income
c. income before taxes
d. income for book purposes
Câu 38: Stuart Corporation's taxable income differed from its accounting income computed for this past year. An item
that would create a permanent difference in accounting and taxable incomes for Stuart would be:
a. making installment sales during the year
b. a balance in the Unearned Rent account at year end
c. using accelerated depreciation for tax purposes and straight-line depreciation for book purposes
d. a fine resulting from violations of environmental regulations
Câu 39: Recognition of tax benefits in the loss year due to a loss carryforward requires:
a. the establishment of a deferred tax liability
b. the establishment of an income tax refund receivable
c. only a note to the fiưnancial statements
d. the establishment of a deferred tax asset
Câu 40: Bonnie Ltd has accrued a liability for long service leave of $9,000 in Year 1. No actual payments for long
service leave have yet been paid. Bonnie Ltd's proÕt before tax is $75,000. The company tax rate is 30%. At the end of
year 1, Bonnie Ltd should make the following entry:
a. All are incorrect
b. Dr Income Tax Expense $25,200; Cr Income Tax Payable $25,200
c. Dr Income Tax Expense $22,500; Dr Deferred Tax Asset $2,700; Cr income Tax Payable $25,200
d. Dr Income Tax Expense $22,500; Cr Income Tax payable $22,500
e. Dr Income Tax Expense $25,200; Cr Deferred Tax Liability $2,700; Cr Income Tax Payable $22,500
Câu 41: Beta Limited has an accounting profit before tax of €200,000. All of the following items have been included in
the accounting profit: depreciation of equipment €30,000 (tax deductible depreciation is €20,000); entertainment expenses
€15,000 (non-deductible for tax purposes); Long service leave expense provided €6,000 (no employee took long service
leave during the year). The tax rate is 30%. The amount of current tax liability is:
a. €50,700 b. All are incorrect c. €69,300 d. €38,700 e. €81,300
Câu 42: Stephens Company has a deductible temporary difference of €2,000,000 at the end of its first year of operations.
Its tax rate is 40 percent. Stephens has €1,800,000 of income taxes payable. After a careful review of all available
evidence, Stephens determines that it is probable that it will not realize €200,000 of this deferred tax asset. On Stephens
Company’s statement of Õnancial position at the end of its Õrst year of operations, what is the amount of deferred tax
asset?
a. €1,800,000 b. €800,000 c. €720,000 d. €2,000,000 e. All are incorrect
Câu 43: When a change in the tax rate is enacted into law, its effect on existing deferred income tax accounts should be:
a. considered, but it should only be recorded in the accounts if it reduces a deferred tax liability or increases a deferred tax
asset
b. handled retroactively in accordance with the guidance related to changes in accounting standards
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c. applied to all temporary or permanent differences that arise prior to the date of the enactment of the tax rate change, but
not subsequent to the date of the change
d. reported as an adjustment to tax expense in the period of change
Câu 44: At what point in time are deferred tax accounting adjustments recorded?
a. As the cash flows from each transaction occur
b. At the end of each month
c. At the reporting date
d. As each transaction arises or is incurred
Câu 45: The following information was extracted from the Õnancial records of Pamakari Limited: Equipment purchased
on 1 July 20x5 for $100,000 (accounting depreciation 10% straight line tax depreciation 20% straight line). If the
company tax rate is 30%, the deferred tax item that will be recorded by Pamakari Limited at 30 June 20x6 is:
a. debit Deferred tax asset $3,000
b. debit Deferred tax liability $3,000
c. All are incorrect
d. credit Deferred tax liability $3,000
e. credit Deferred tax asset $3,000
Câu 46: Major reason(s) for disclosure of deferred income tax information is (are):
a. that it may be helpful in predicating future cash Öows for operating loss carry forwards
b. All of these ANSWER choices are correct
c. better predictions of future cash flows
d. better assessment of quality of earnings
Câu 47: Deferred taxes should be presented on the statement of financial position
a. in two amounts: one for the net debit amount and one for the net credit amount
b. as reductions of the related asset or liability accounts
c. as one net debit or credit amount
d. as a net amount in the non-current section
Câu 48: A difference between the amounts of the accounting expenses and the tax deductions of a company which will
be reversed in future periods indicates:
a. a greater annual income tax expense
b. a temporary diàerence
c. unethical accounting practices
d. a permanent difference
Câu 49: Link Sink Manufacturing has a deferred tax asset account with a balance of £300,000 at the end of 2018 due to a
single cumulative temporary diàerence of £750,000. At the end of 2019, this same temporary diàerence has increased to a
cumulative amount of £1,000,000. Taxable income for 2019 is £1,700,000. The tax rate is 40% for 2019, but enacted tax
rates for all future years are 35%. Assuming it’s probable that 70% of the deferred tax asset will be realized, what amount
will be reported on Link Sink’s statement of financial position for the deferred tax asset at December 31, 2019?
a. £595,000 b. £245,000 c. £262,500 d. £280,000 e. All are incorrect
Câu 50: Income tax expense is:Stur
a. calculated by applying the company income tax rate to taxable income
b. the amount of tax paid to the government during the current reporting period
c. shown in the income statement
d. the amount that must be paid to the government in respect of the current income tax year
Câu 51: Palmer Co. had a deferred tax liability balance due to a temporary difference at the beginning of 2018 related to
€600,000 of excess depreciation. In December of 2018, a new income tax act is signed into law that lowers the corporate
rate from 40% to 35%, effective January 1, 2020. If taxable amounts related to the temporary difference are scheduled to
be reversed by €300,000 for both 2019 and 2020, Palmer should increase or decrease deferred tax liability by what
amount?
a. Decrease by €15,000 b. All are incorrect c. Decrease by €30,000
d. Increase by €30,000 e. Increase by €15,000
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Câu 52: The following information relates to Godfrey Limited for the year ended 30 June 20x6: Accounting profit before
income tax (after all expenses have been included) £300,000; Fines and penalties (not tax deductible) £20,000;
Depreciation of plant (accounting) £40,000; Depreciation of plant (tax) £100,000; Long-service leave expense (not a tax
deduction until the leave is paid) £8,000; Income tax rate 30%. On the basis of this information the current tax liability is:
a. £78,000 b. £74,400 c. All are incorrect d. £80,400 e. £99,600
Câu 53: A major distinction between temporary and permanent diàerences is:
a. temporary diàerences reverse themselves in subsequent accounting periods, whereas permanent differences do not
reverse
b. temporary diàerences occur frequently, whereas permanent diàerences occur only once
c. once an item is determined to be a temporary diàerence, it maintains that status; however, a
permanent diàerence can change in status with the passage of time
d. permanent diàerences are not representative of acceptable accounting practice
Câu 54: If a taxation authority amends a company’s assessment, the company should:
a. Debit income tax expense if more tax needs to be paid
b. Analyse the reason for the adjustment and consider whether both current and deferred tax are affected
c. Treat the adjustment as a prior period adjustment
d. Credit income tax expense if less tax needs to be paid
Câu 55: Carry-forward tax losses create:
a. a deductible temporary diàerence and therefore a deferred tax asset in that the company will pay more tax on future
taxable profits
b. a taxable temporary diàerence and therefore a deferred tax asset in that the company will pay less tax on future taxable
profits
c. a deductible temporary diàerence and therefore a deferred tax liability in that the company will pay more tax on future
taxable profits
d. a deductible temporary diàerence and therefore a deferred tax asset in that the company will pay less tax on future
taxable profits
Câu 56: Tax rates other than the current tax rate may be used to calculate the deferred income tax amount on the
statement of financial position if:
a. the future tax rates have been enacted or substantially enacted
b. it appears likely that a future tax rate will be less than the current tax rate
c. it appears likely that a future tax rate will be greater than the current tax rate
d. it is probable that a future tax rate change will occur
Câu 57: Silva Limited has a product warranty liability amounting to $10,000. The product warranty costs are not tax
deductible until paid out to customers. The company tax rate is 30%. The company has:
a. a tax base of $10,000
b. a future deductible amount of $0
c. a deductible temporary diàerence of $10,000
d. an taxable temporary difference of $10,000
Câu 58: The deferred tax expense is the
a. increase in balance of deferred tax asset plus the increase in balance of deferred tax liability
b. decrease in balance of deferred tax asset minus the increase in balance of deferred tax liability
c. increase in balance of deferred tax liability minus the increase in balance of deferred tax asset
d. increase in balance of deferred tax asset minus the increase in balance of deferred tax liability
Câu 59: Unless a company has a legal right of set-oà, IAS 12 Income Taxes, requires disclosure of all of the following
information for deferred tax in the statement of financial position: (i) The amount of deferred tax assets recognised; (ii)
The amount of the deferred tax liabilities recognised; (iii) The net amount of the deferred tax assets and liabilities
recognised; (iv) The amount of the deferred tax asset relating to tax losses
a. (i), (ii) and (iv) only b. (i), (ii) and (iii) only c. (iii) and (iv) only
d. (iv) only e. All are incorrect
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Câu 60: The tax eàect method of accounting for a company’s income tax is based on an assumption that:
a. income tax expense is not equal to current tax liability
b. a tax balance sheet is prepared according to accounting standards
c. income tax expense is equal to income tax payable
d. an accounting balance sheet and a tax balance sheet are the same
Câu 21: On January 2, 2019, Mize Co. issued at par €300,000 of 9% convertible bonds. Each €1,000 bond is convertible
into 30 ordinary shares. No bonds were converted during 2019. Mize had 50,000 ordinary shares outstanding during
2019. Mize 's 2019 net income was €160,000 and the income tax rate was 30%. Mize's diluted earnings per share for 2019
would be (rounded to the nearest penny)
a. €3.20b. €3.58c. €3.03d. €2.71 e. None of these answers are correct
Câu 22: Lerner Co. had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and €1,000,000 of 10%
convertible bonds outstanding during 2019. The preference shares are convertible into 40,000 ordinary shares. During
2019, Lerner paid dividends of €.90 per ordinary share and €3.00 per preference share. Each €1,000 bond is convertible
into 45 ordinary shares. The net income for 2019 was €600,000 and the income tax rate was 30%. Basic earnings per
share for 2019 is (rounded to the nearest penny)
a. None of these answers are correct b. €2.42c. €2.70d. €2.21e. €2.51
Câu 23: At December 31, 2018, Tatum Company had 2,000,000 ordinary shares outstanding. On January 1, 2019, Tatum
issued 500,000 shares of preference shares which were convertible into 1,000,000 ordinary shares. During 2019, Tatum
declared and paid £1,500,000 ordinary cash dividends and £500,000 preference cash dividends. Net income for the year
ended December 31, 2019, was £5,000,000. Assuming an income tax rate of 30%, what should be diluted earnings per
share for the year ended December 31, 2019? (Round to the nearest cent.)
a. £$1.50 b. £1.67c. £2.50 d. None of these answers are correct e. £2.08
Câu 24: If the entity has a discontinued operation, then it must also calculate and disclose the:
a. the basic and diluted earnings per share ratios for the discontinued operation in the statement of proit or loss and other
comprehensive income only if the discontinued operation contributed a proit in the current reporting period
b. the basic and diluted earnings per share ratios for the discontinued operation in the statement of proit or loss and other
comprehensive income
c. the diluted earnings per share ratio only for the discontinued operation in the statement of proit or loss and other
comprehensive income
d. the basic earnings per share ratio only for the discontinued operation in the statement of proit or loss and other
comprehensive income