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