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单 · 2024年09月26日

请解释下valuation allowance?

NO.PZ2024011002000129

问题如下:

An analyst is reviewing a company with a large deferred tax asset on its balance sheet. She has determined that the firm has had cumulative losses for the last three years and has a large amount of inventory that can only be sold at sharply reduced prices. Which of the following adjustments should the analyst make to account for the deferred tax assets?

选项:

A.Record a deferred tax liability to offset the effect of the deferred tax asset on the firm's balance sheet.

B.Recognize a valuation allowance to reflect the fact that the deferred tax asset is unlikely to be realized.

C.Do nothing. The difference between taxable and pretax income that caused the deferred tax asset is likely to reverse in the future.

解释:

A valuation allowance is used to offset deferred tax assets if it is unlikely that those assets will be realized. Because the company has a history of losses and inventory that is unlikely to generate future profits, it is unlikely the company will realize its deferred tax assets in full.

不怎么懂b选项。 识别

1 个答案

lynn_品职助教 · 2024年09月27日

嗨,努力学习的PZer你好:


同学你好:

请解释下valuation allowance?不怎么懂b选项。 识别

B选项的recognize是确认的意思,B选项意思是确认一个valuation allowance以反映DTA不太可能实视。

valuation allowance是DTA的抵减项,类似于应收账款备抵项对应收账款的作用——valuation allowance增大会使DTA变小

由题干可知公司经营出现了巨大亏损,产生了大量可以带到未来的抵减应交税额的DTA,但公司后面预计有更大的亏损,因此未来可以抵减应交税费的额度可能用不到,所以DTA应该调减,valuation allowance调高,B选项符合。





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