问题如下：
Which of the following statement is correct about account receivable allowance?
选项：
A. accounting base < tax base
B. accounting base > tax base
C. accounting base = tax base
解释：
Answer is A. for accounting receivable, accounting standard required is invoiced amount – allowance for bad debt, but tax rule do not recognize allowance, so accounting base < tax base and result is deferred tax asset.
我看了其他的答案，还是有一些疑问。税法不认应收账款坏账准备，但财报里面是认的。那不是应该是accounting base ＞Tax base么？ 难道这里说的accounting base和Tax Base是特指asset吗？还是说Account receivable allowance是用负数标记的？
