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blade8932 · 2022年10月30日

为啥不是A,1年和3年的区别?这里怎么看这个变化是临时的,如何回转?

NO.PZ2018062004000175

问题如下:

If research costs are all expensed in one year for financial reporting, however, the costs are expensed in three years rather than one year for tax purpose, it would most likely result in a:

选项:

A.

permanent difference

B.

DTL

C.

DTA

解释:

Answer is C. Carrying amout of an asset=0, tax base of an asset>0, so temporary difference = carrying amount of an asset - tax base of an asset<0, it will result in a DTA

RT

1 个答案

王园圆_品职助教 · 2022年10月31日

嗨,努力学习的PZer你好:


同学你好,所谓永久性差异,是指会计和税法上永远不会趋同的时候才会出现。以本题来说,如果会计上按照一年进行摊销该费用,而税法上根本不允许摊销该费用,才属于永久性差异

而本题是会计花一年摊销费用,税法花3年摊销,最后都会将该笔费用摊销完,所以属于暂时性差异


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

blade8932 · 2022年10月31日

好的,谢谢老师!

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