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Sofia nice · 2024年06月27日

相当于税局确认的收入,比公司财报多,所以交税多,形成DTL,对吧?

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.

相当于税局确认的收入,比公司财报多,所以交税多,形成DTL,对吧?

1 个答案
已采纳答案

lynn_品职助教 · 2024年06月28日

嗨,从没放弃的小努力你好:


现在交税多未来就少交税,这是资产,DTA。

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