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Amy-Lily · 2024年11月08日

老师好,这道题可以麻烦解释一下吗,谢谢

NO.PZ2024011002000123

问题如下:

Using the straight-line method of depreciation for reporting purposes and accelerated depreciation for tax purposes would most likely result in a

选项:

A.valuation allowance. B.deferred tax asset. C.temporary difference.

解释:

Because the differences between tax and financial accounting will correct over time, the resulting deferred tax liability, for which the expense was charged to the income statement but the tax authority has not yet been paid, will be a temporary difference. A valuation allowance would only arise if there was doubt over the company's ability to earn sufficient income in the future to require paying the tax

如题

1 个答案

王园圆_品职助教 · 2024年11月08日

同学你好,题目说的是会计上用直线折旧法计提折旧,而税法上用加速折旧法计提折旧,问以下哪种情况最可能发生

由于会计的折旧更低,那会计的资产剩余价值就会更高

asset下AB-TB>0计入的是DTL而不是DTA,所以B错,C正确

相关如何识别DTA还是DTL的讲义截图如下

而A选项的valuation allowance是在有DTA的前提下,并且可能公司未来无法产生足够的利润去享受未来DTA带来的税务减免的时候才会产生的,和本题描述的情景无关,不能选


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