Helen 🎈 · 2023年02月05日
NO.PZ2018062004000184
问题如下：
Under US GAAP, R&D is expensed for accounting report, but capitalized for tax purpose, the result is:
选项：
A.
a deferred tax liability.
B.
a deferred tax asset.
C.
no deferred tax asset or liability.
解释：
Answer is B, under US GAAP, R&D must expenditure for accounting purpose, so accounting base is less than tax base, and the result is DTA.
我是这么理解的，Ab下，一次性费用化了，税高，carry value 就小。。。。tb下，资本化，每次税少，摊销了，carry value高 所以dta
王园圆_品职助教 · 2023年02月05日
嗨，从没放弃的小努力你好：
同学你好，如果费用化，就意味着当期就在I/S表中体现了全部的费用，那么当期税前的收入就会少（因为费用变高了），收入少，税收费用自然就少了
而如果资产化，那当期I/S表只会体现一年的折旧摊销费用，金额肯定没有整体费用化的金额大（如果折旧3年，就相当于第一年只折旧1/3的全部费用），所以税前的收入相对会更高（因为费用扣除项变小了），收入更高，税费自然更多
从AB，TB角度考虑，如果费用化，AB是0，而TB是正数，AB-TB就得到一个负数，只要是负数就确认为DTA（以下讲义截图黄色星星部分）
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2018062004000184 问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is: A.a ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is R啥来着？
NO.PZ2018062004000184问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is:A.a ferretliability.B.a ferretasset.C.no ferretasset or liability.Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is A.accounting report要求expenture 而taxation report 要求资本化，这个问什么不是永久性差异，如果是永久性茶叶就既不是a又不是l了吧？
NO.PZ2018062004000184问题如下Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is:A.a ferretliability.B.a ferretasset.C.no ferretasset or liability.Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is A.就是accouting base比tbase小(因为expense之后， income变少），所以 accouting base算出来的税比tbase少，所以应该是L？不懂为什么是A
NO.PZ2018062004000184 问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is: A.a ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is 多想这一下是因为考虑了，长期看这项资产会不会逆转的问题，美国准则下，研发费用一般都是费用化（如果不考虑它是软件开发的情况，题目也没有明示），那么税局如果还是资产化，那么就属于永久性差异，不会产生L或A。那么这样理解问题在哪里？
