开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

remoo · 2020年02月25日

问一道题:NO.PZ2016012102000138

问题如下:

Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?

选项:

A.

A deferred tax asset of £8,050.

B.

A deferred tax asset of £23,000.

C.

A deferred tax liability of £8,050.

解释:

A

The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050

请问应当如何用资产负债表观来理解?在B/S上记得是gross carry loss吗?那在tax report上面怎么记?

1 个答案

Olive_品职助教 · 2020年02月26日

嗨,从没放弃的小努力你好:


这个DTA是因为tax loss carry forward带来的,资产负债表观没法用。资产负债表观的原理是,DTA or DTL来源于资产/负债在tax reporting和financial reporting上的差异。比如折旧方法的不同会导致资产的账面价值不同,其差异会带来DTL。

而tax loss carry forward导致DTA的原理跟上面是不同的,税损结转是因为企业亏损了,没的可交税,税务局给企业的一个亏损带到未来抵税的好处。这道题,直接用“tax loss carry forward会带来DTA”这个结论就能解题,这个原理老师在课上也讲过。


-------------------------------
加油吧,让我们一起遇见更好的自己!


  • 1

    回答
  • 4

    关注
  • 583

    浏览
相关问题

NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损,确认递延所得税资产。A = 23 k * 35% = 8050 目前taxable income 是负的,就代表当前交税少,那不是未来就交得多。应该是L呀

2023-12-28 21:30 1 · 回答

NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损,确认递延所得税资产。A = 23 k * 35% = 8050 我选的B,我以为是所有的亏损都可以用作未来抵税,那不应该是23000吗?有点糊涂。是说23000全部在应税所得上可以抵税,但是形成的A是要乘以税率?就是相当于可以少交23000*税率的这些税?麻烦具体下

2023-09-25 15:34 1 · 回答

NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损,确认递延所得税资产。A = 23 k * 35% = 8050 除了这个Tloss carry forwar外,其他l和a都不会在B/S上体现对吧?

2023-05-04 11:27 1 · 回答

NO.PZ2016012102000138 请翻译一下题目,没看懂里面有“tloss carry forwar的意思。

2021-04-17 18:25 1 · 回答