NO.PZ2016012101000185
问题如下:
A company receives advance payments from customers that are immediately taxable but will not be recognized for accounting purposes until the company fulfills its obligation. The company will most likely record:
选项:
A.a deferred tax asset.
B.a deferred tax liability.
C.no deferred tax asset or liability.
解释:
A is correct.
The advances represent a liability for the company. The carrying value of the liability exceeds the tax base (which is now zero). A deferred tax asset arises when the carrying value of a liability exceeds its tax base.
解析:Customer advance 是客户的预付款,客户钱付了,但我们未交付货物所以是一笔负债。
Customer advance 在税务上认为已经实现收入,但会计上并没有确认收入,因此税务利润大于会计利润,当期多交税,以后年度税务利润中就没有这笔收入了,以后就可以少交。未来可以少交税的好处对公司来说是资产,因此这笔交易会产生DTA。
这题用从负债端来看,公司记录下一笔负债A,但是税务局没有0。根据公公式——(-A)-0<0,所以是DTA,可以这么理解么