NO.PZ2016012101000185
问题如下：
A company receives advance payments from customers that are immediately taxable but will not be recognized for accounting purposes until the company fulfills its obligation. The company will most likely record:
选项：
A.a deferred tax asset.
B.a deferred tax liability.
C.no deferred tax asset or liability.
解释：
A is correct.
The advances represent a liability for the company. The carrying value of the liability exceeds the tax base (which is now zero). A deferred tax asset arises when the carrying value of a liability exceeds its tax base.
解析：Customer advance 是客户的预付款，客户钱付了，但我们未交付货物所以是一笔负债。
Customer advance 在税务上认为已经实现收入，但会计上并没有确认收入，因此税务利润大于会计利润，当期多交税，以后年度税务利润中就没有这笔收入了，以后就可以少交。未来可以少交税的好处对公司来说是资产，因此这笔交易会产生DTA。
我收到预付款立刻缴税了，那我关于这个业务的税就交完了，以后这笔业务就不用再缴税了，不存在回转现在多交以后少交的问题不是么？又不想折旧这些存在分期的问题，现在多以后少只是暂时不同。
