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Lilly · 2023年07月26日

如下

NO.PZ2023020602000166

问题如下:

An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes?

选项:

A.A         It should be treated as equity at its full value. B.It should be treated as a liability at its full value. C.The present value should be treated as a liability with the remainder being treated as equity.

解释:

The DTL is not expected to reverse in the foreseeable future. The liability should be treated as equity at its full value.

为什么DTL is not expected to reverse in the foreseeable future?

1 个答案
已采纳答案

lynn_品职助教 · 2023年07月27日

嗨,爱思考的PZer你好:


DTA/DTL来源于pre-tax income和taxable income的暂时性差异,这个差异未来会reverse,所以才有DTA/DTL。


题目说DTL是加速折旧产生的,就是这道题的暂时性差异是税法和会计上确认的折旧不一样,关键的是下一句,


The firm is expected to continue to grow in the foreseeable future. 


这句话意思公司在可预见的未来会不断扩大规模,会年年购买长期资产,年年都累积DTL,久而久之这DTL变得不可回转,所以把它当成equity。

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