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FrankSun · 2020年01月12日

问一道题:NO.PZ2016012102000141

问题如下:

Lily is an expert in analyzing manufactoring industry. She reviews Firm B's financial statements carefully and finds a permanent difference between its taxable income and pretax income. She says, " It is unnecessary to adjust this difference in financial statement." Is Lily's opinion correct?

选项:

A.

The full amount of this difference should be added to deferred tax liabilities on balance sheet.

B.

The present value of this difference should be added to deferred tax liabilities on balance sheet.

C.

No need to adjust financial statement.

解释:

C is correct.

The permanent difference will cause the firm's effective tax rate to differ from the statutory tax rate, but have no effect on financial statements.

解析的那句话想说什么?


1 个答案

Olive_品职助教 · 2020年01月12日

嗨,努力学习的PZer你好:


题目说Lily认为AB和TB应税所得的permanent difference是不需要调整的。问她的观点对不对。

这个观点是正确的,我们在tax一章学过,会产生DTA和DTL的是AB和TB的暂时性差异,因为未来会回转所以才有递延所得税资产或负债。如果是永久性的差异,不涉及到未来回转的问题,就没有DTA/DTL。

解析的意思是,永久性差异会使公司的有效税率和法定税率不同(AB的税费和TB的税费不同),但是不会产生DTA/DTL。

这道题的考点就是“永久性差异不会产生DTA/DTL”,这个知识点能理解即可。


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