胖婷肥周 · 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.
看不懂，为什么是看net tax liab,不是看net tax asset,并且为什么是看net 的不是其他的
Kiko_品职助教 · 2022年09月13日
嗨，从没放弃的小努力你好：
这道题问的是跟provision，也就是预提所得税费用相比，实际上付出去的税费更多还是更少？
本题问的是实际付出的税费变化。DTA的增多并不代表实际cash发生什么变化，一般是公司扩张购入大量机器设备，折旧方法不同会导致DTA增加；或者资产的公允价值下降，但税法上并不承认，这也会导致税法上折旧更多进而导致DTA增加。所以不看DTA
至于为什么看net，我们肯定要看最终的DTA或者DTL的值才能跟provision比较啊。。
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
----------------------------------------------努力的时光都是限量版，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. 讲义里没有啊
