财务报表分析与证 券 估值优质课件 (8).pptVIP

* * * * * * * * * * Example - Permanent Differences Calculation Hunter Corporation reports the following information for 2004: Financial (Book) Income before Income Taxes $548,000 Income Taxes Payable (for 2004) 157,500 Income Tax Expense 210,000 Hunter Corp. has both temporary and permanent differences between book income and taxable income. The temporary difference results from depreciation. The permanent difference results from a fine that the company has to pay (but can not be deducted on its tax return). Clinic VI-* What is the amount of the permanent difference for the yea