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西红柿面 · 2023年05月04日

除了这个Tax loss carry forward之外,其他dtl和dta都不会在B/S上体现对吧?

NO.PZ2016012102000138

问题如下:

Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?

选项:

A.

A deferred tax asset of £8,050.

B.

A deferred tax asset of £23,000.

C.

A deferred tax liability of £8,050.

解释:

A

The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050

考点:累计亏损确认的递延所得税资产

上一年taxable income = - 23k, 发生亏损,确认递延所得税资产。

DTA = 23 k * 35% = 8050

除了这个Tax loss carry forward之外,其他dtl和dta都不会在B/S上体现对吧?

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王园圆_品职助教 · 2023年05月04日

不是的同学,资产负债表上本来就是有DTA和DTL两个科目的,所以只要公司有DTA和DTL的余额,不论来源是什么,都应该体现的资产负债表上

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