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momo · 2023年09月17日

dta

NO.PZ2023081403000098

问题如下:

Q. In the current year, Michaels Company has a carrying amount of USD3,500,000 and tax base of USD5,000,000 for accounts receivable. Michaels will most likely recognize:

选项:

A.a deferred tax asset.

B.a deferred tax liability.

C.no deferred tax asset or liability.

解释:

A is correct. Because the carrying amount is less than the tax base for this asset, this difference is a temporary difference that will result in a deferred tax asset. B is incorrect because a deferred tax liability would apply if the carrying amount was greater than the asset base. C is incorrect because this is not a permanent difference thus there will be either a deferred tax asset or deferred tax liability.

为什么是temporary 的,答案没太明白

1 个答案

王园圆_品职助教 · 2023年09月17日

同学你好,一般会计和税法的永久性差异都是题干会提前告诉我们的,譬如说这个差异不可回转;或是一些我们早就知道的永久性差异,例如罚款

除此以外,如果题目没有明确说明,而只是给了我们会计科目的会计金额和税法金额,一般都认为是暂时性差异哦

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