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六姑娘 · 2023年07月25日

这题不太理解表中四行字段所代表的意思?

NO.PZ2023020602000177

问题如下:

The revenue/expense-based approach is a measurement approach, not a standard setting approach.


The company’s end-of-year balance sheet will most likely include (in thousands) a deferred tax

选项:

A.asset of £73. B.liability of £733. C.liability of £460.

解释:

Deferred tax balances result from temporary differences between a company’s income as reported for tax purposes and income reported for financial statement purposes. The temporary difference in this case arises from the difference between the depreciation for accounting purposes and the depreciation for tax purposes. Because of this difference, the company would report more income tax expense than would actually be paid in taxes. The difference is a deferred tax liability.

Temporary difference balance = Depreciation expense for accounting purposes – Depreciation for tax purposes = £6,340 – £4,500 = £1,840Deferred tax balance = Temporary difference balance × Corporate tax rate = £1,840 × 25% = £460

这题不太理解表中四行字段所代表的意思?

六姑娘 · 2023年07月25日

怎么看出第四行6340代表的是Depreciation expense for accounting purposes,

1 个答案

王园圆_品职助教 · 2023年07月25日

同学你好,第4行说的是第一年经营下税务标准下可以抵扣的折旧费用,没有说这是会计标准下的折旧费用啊

第二行“包含在税前利润的折旧费用”才是会计意义的折旧费用的意思

这4行是需要互相对比着才能理解他们的意思的

以第二行和第四行的说明为例,第二行的4500可能一开始不能确定是会计上的折旧费用的意思,但是第四行6340特意强调了是税务上的折旧费用,那再和第二行的表达一对比,就能确定第二行是说的会计上的折旧费用的意思了哦

这里给出的信息,第二行和第四行的明显是在说会计上折旧少,税法上折旧多,那就会产生DTL

而第三行说的是税法上不允许抵扣的费用——那就属于永久性差异而非暂时性差异,也就不能确认DTA或DTL,也就和本题无关了

最后结合所有信息,就只有C可以选了


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