🌊Yuri🌊 · 2023年02月10日
NO.PZ2016012102000137
问题如下：
The deferred tax asset in the balance sheet will:
选项：
A.increase if the tax rate decreases.
B.increase if the tax rate increases.
C.increase if the tax rate remains unchanged.
解释：
B
An increase in tax rate is one of the causes of an increase in deferred tax asset in the balance sheet.
考点：递延所得税
从公式可以看出来如果new tax rate＜old tax rate，new DTA或者DTL＜old DTA或者DTL。
所以，税率上升会导致资产负债表递延所得税资产增加。
借题问一下DTL和DTA是损益表中的项目吗？怎么总是看见题目里说在资产负债表中怎么怎么样
NO.PZ2016012102000137 问题如下 The ferretasset in the balansheet will: A.increase if the trate creases. B.increase if the trate increases. C.increase if the trate remains unchange Bincrease in trate is one of the causes of increase in ferretasset in the balansheet.考点递延所得税从公式可以看出来如果new trate＜oltrate，new A或者L＜olA或者L。所以，税率上升会导致资产负债表递延所得税资产增加。 解析里的ppt在corporate income trate一章里面没找到呢
NO.PZ2016012102000137 问题如下 The ferretasset in the balansheet will: A.increase if the trate creases. B.increase if the trate increases. C.increase if the trate remains unchange Bincrease in trate is one of the causes of increase in ferretasset in the balansheet.考点递延所得税从公式可以看出来如果new trate＜oltrate，new A或者L＜olA或者L。所以，税率上升会导致资产负债表递延所得税资产增加。 该题用公式（AB-TB）t=但因为A为负，所以t增加，负数越小，A越小。这样理解有哪里不对吗？
NO.PZ2016012102000137问题如下 The ferretasset in the balansheet will:A.increase if the trate creases.B.increase if the trate increases.C.increase if the trate remains unchange Bincrease in trate is one of the causes of increase in ferretasset in the balansheet.考点递延所得税从公式可以看出来如果new trate＜oltrate，new A或者L＜olA或者L。所以，税率上升会导致资产负债表递延所得税资产增加。 为什么我想的刚好相反，麻烦老师看一下，我哪里想错了，谢谢我的逻辑税率上升，实际应交税变多了，因此报表金额与实缴金额差额变小，所以递延所得税资产变少。
NO.PZ2016012102000137 问题如下 The ferretasset in the balansheet will: A.increase if the trate creases. B.increase if the trate increases. C.increase if the trate remains unchange Bincrease in trate is one of the causes of increase in ferretasset in the balansheet.考点递延所得税从公式可以看出来如果new trate＜oltrate，new A或者L＜olA或者L。所以，税率上升会导致资产负债表递延所得税资产增加。 如题
