syzsg004 · 2022年09月11日
NO.PZ2019120301000245
问题如下：
The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):
选项：
A.lower. B.higher. C.the same.解释：
SolutionB is correct. The net deferred tax liability was smaller in Year 3 than it was in Year 2, indicating that in addition to meeting the tax payments provided for in Year 3 the company also paid taxes that had been deferred in prior periods.
讲义里没有啊
Kiko_品职助教 · 2022年09月13日
嗨，努力学习的PZer你好：
是的，这个是个很小的知识点哈，不是特别重要，同学借助这个题补充记忆一下吧。
provision for income taxes是属于预提所得税费用，由于企业所得税是按年计征，按期预缴的，所以在年底汇算清缴之前计算的所得税费用属于当年预提的所得税费用。
这道题问的是跟provision相比，实际上付出去的税费更多还是更少？
可以看下最后DTL的净额，第三年明显比第二年少了8000多，说明除了满足第三年规定应缴的税款外，公司还额外支付了之前延期的税款。所以实际缴纳的税费是比provision多的。答案是B
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2019120301000245问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):Compareto the provision for income taxes in Ye3, the company’s cash tpayments were: A.lower.B.higher.C.the same.SolutionB is correct. The net ferretliability wsmaller in Ye3 thit win Ye2, incating thin aition to meeting the tpayments provifor in Ye3 the company also paitaxes thhbeen ferrein prior perio.这个表一般在报表的哪部分找到？还有两个问题1这个表看起来是不是既有流量数据（如expense）又有存量数据（fer tasset）2 这其中的每一项代表什么意思谢谢
NO.PZ2019120301000245 问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):Compareto the provision for income taxes in Ye3, the company’s cash tpayments were: A.lower. B.higher. C.the same. SolutionB is correct. The net ferretliability wsmaller in Ye3 thit win Ye2, incating thin aition to meeting the tpayments provifor in Ye3 the company also paitaxes thhbeen ferrein prior perio. 看不懂，为什么是看net tliab,不是看net tasset,并且为什么是看net 的不是其他的
