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Ivana 🍭 · 2022年11月28日

请问这题题目中哪里可以理解为Lily 说了这个DTL是不能转回的?

NO.PZ2016012102000139

问题如下:

Lily is an expert in analyzing manufactoring industry. Recently, she is quite interested in Firm A, which is a growth company and expected to grow in the future. However, due to accelerated depreciation in tax authority, the firm reports a deferred tax liability in balance sheet. In Lily's fundamental analysis of Firm A, she treats the full value of deferred tax liability as equity. Is Lily correct regarding the treatment of deferred tax liability?

选项:

A.

Correct.

B.

Incorrect, because deferred tax liability should be treated as a liability.

C.

Incorrect, because the present value of deferred tax liability should be treated as a liability and the remaining part should be treated as equity.

解释:

A

Firm A is expected to grow in the future and will invest depreciable assets continuously. A reversal of deferred tax liability is unlikely, therefore, it should be classified as equity for analytical purpose. Lily is correct.

考点:当DTL长期无法转会时的特殊处理

公司 A 预计未来会增长,并将持续投资扩张企业,增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异,DTL会一直存在在企业的账上,本质上就是无法回转。出于分析目的,在这种情况要视DTL为税务局给企业的投资,视为equity。

请问这题题目中哪里可以理解为Lily 说了这个DTL是不能转回的?

2 个答案

王园圆_品职助教 · 2023年05月28日

是的同学,没有这句话可以选B。但是协会应该不会把题目出的这么浅显,建议同学碰到类似题目还是多注意题目的表述,和学过的知识点联系起来再决定选什么。

王园圆_品职助教 · 2022年11月28日

嗨,努力学习的PZer你好:


同学你好,请看这句话“ which is a growth company and expected to grow in the future.”——这句话的意思是公司会持续扩张持续增长

如果公司持续扩张,那就需要持续购买机器设备,那可以预见的未来就会持续的有许多的depreciation产生,而不太可能发生的税法上depreciation小于会计上的可能,此时这个DTL就不再是liability,而可以看作是一种税务局给公司的投资,确认为equity

以下讲义截图为对应的内容(第一个红色点点)

但是这道题交代的不是特别好,没有多交代一下公司固定资产的扩张购买情况,所以同学觉得有疑问很正常,正式考试的时候会交代的更清晰一些的,不用担心哦

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Lance · 2023年05月27日

如果没有这句话,应该选B吗?

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