NO.PZ2018062004000183
问题如下:
When accounting standards require use straight-line depreciation method and tax rules require the depreciation method is double-declining balance, the result is:
选项:
A.deferred tax liability.
B.a deferred tax asset.
C.no deferred tax asset or liability.
解释:
Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.
RT
这道题的基是就说了 AB大于TB,我觉得这个说法是不是不完整,究竟是哪个资产/负债科目的AB大于TB,这块老师能否由这道题,对于公式AB-TB,在一般的题目中到底是哪个科目的AB-TB呢?
我不知道我表达的意思,老师能明白么?谢谢老师!