[財(cái)會(huì)考試]財(cái)務(wù)報(bào)表講義-在線瀏覽
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【正文】 the SEC public site called EDGAR ? Click on the web surfer, pick a pany and see what you can find! ? 真像王證券專(zhuān)業(yè)資料庫(kù) ? 臺(tái)積電 民國(guó) 91及 90年度財(cái)務(wù)報(bào)告 213 Taxes ? The one thing we can rely on with taxes is that they are always changing ? Marginal vs. average tax rates ? Marginal – the percentage paid on the next dollar earned ? Average – the tax bill / taxable ine ? Other taxes 214 Example: Marginal Vs. Average Rates ? Suppose your firm earns $4 million in taxable ine. ? What is the firm’s tax liability? ? What is the average tax rate? ? What is the marginal tax rate? ? If you are considering a project that will increase the firm’s taxable ine by $1 million, what tax rate should you use in your analysis? 215 臺(tái)灣之營(yíng)利事業(yè)所得稅 ? 營(yíng)利事業(yè)全年課稅所得額在 5萬(wàn)元以下者，免徵營(yíng)利事業(yè)所得稅； ? 營(yíng)利事業(yè)全年課稅所得額在十萬(wàn)元以下者，就其全部課稅所得額課徵 15 %。Chapter 2 McGrawHill/Irwin Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved. ?Financial Statements, Taxes, and Cash Flows 21 Key Concepts and Skills ? Know the difference between book value and market value ? Know the difference between accounting ine and cash flow ? Know the difference between average and marginal tax rates ? Know how to determine a firm’s cash flow from its financial statement
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