Alfred · 2023年09月08日
NO.PZ2019120301000244
问题如下：
The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):
选项：
A.net income. B.deferred tax assets. C.income tax expense.解释：
SolutionC is correct. The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.
如果Year 3的valuation allowance和Year 2的一样，不是应该increase吗
lynn_品职助教 · 2023年09月08日
嗨，爱思考的PZer你好：
如果Year 3的valuation allowance和Year 2的一样，不是应该increase吗
假设第三年valuation allowance相对第二年不变，那就需要增加 1360-1245 = 115
相当于DTA第三年就要减小115
当年DTA减小115，说明当年的实际income tax expenses 要增加115，所以选C
我们来看一下为什么
DTA是通过下面这个公式影响NI的。
Income tax expense = Current tax expense + ΔDTL - ΔDTA
从定义来看，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。
如果DTA有概率不能回转时，则设定valuation allowance，类似于备抵帐户。
（DTL有概率不能回转时，税务局类似成为公司的股东，但会计上不可如此操作。）
因此，如果Year 3的valuation allowance和Year 2的一样，DTA第三年就要比原来的金额减小115。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2019120301000244 问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):If the valuation allowanhbeen the same in Ye3 it win Ye2, the company woulhave reporte$115 higher: A.net income. B.ferretassets. C.income texpense. SolutionC is correct. The rection in the valuation allowanresultein a corresponng rection in the income tprovision. 老师，请问A是如何影响NI 的？ 另外A降低是说明今年的税跟去年比是少交了？
NO.PZ2019120301000244 问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):If the valuation allowanhbeen the same in Ye3 it win Ye2, the company woulhave reporte$115 higher: A.net income. B.ferretassets. C.income texpense. SolutionC is correct. The rection in the valuation allowanresultein a corresponng rection in the income tprovision. 老师，请问A是如何影响NI 的？
NO.PZ2019120301000244 问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):If the valuation allowanhbeen the same in Ye3 it win Ye2, the company woulhave reporte$115 higher: A.net income. B.ferretassets. C.income texpense. SolutionC is correct. The rection in the valuation allowanresultein a corresponng rection in the income tprovision. imcome texpense=current texpense-🔺A+🔺LA'=A-valuation allowranceye3 如果allowrance=year2,即增加115，那么A'就减少115，这样income texpense 就增加115是这样理解吗？还是说有一个专门的公式或者定性的句子？
NO.PZ2019120301000244 问题如下 The teffects of temporary fferences thgive rise to ferretassets anliabilities are follows ($ thousan):If the valuation allowanhbeen the same in Ye3 it win Ye2, the company woulhave reporte$115 higher: A.net income. B.ferretassets. C.income texpense. SolutionC is correct. The rection in the valuation allowanresultein a corresponng rection in the income tprovision. income tprovision跟income texpense是同一个东西吗？revaluation allowance是A的抵减项。如题目所问，倘若Y3的RA维持Y2的水平，那就是RA上升。那么就会导致A减少，是吗？revaluation allowance的增减变动会不会对NET INCOME产生影响？我个人理解NI是税后净利润，因此税额的多与少是会影响NI的，而RA又是直接影响税额的。如果RA增大，那么A就减少，企业可以少交的税就变少，也即税额变大，最终导致NI变小？
