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梦理实 · 2022年08月13日

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: 您的回答C, 正确答案是: A A a deferred tax asset. B a deferred tax liability. C 不正确 no deferred tax asset or liability.

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

1 个答案

Kiko_品职助教 · 2022年08月15日

嗨,爱思考的PZer你好:


完全正确啊。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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