黄祯炜Chris · 2020年07月04日
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.
税务局不认坏账准备，所以坏账准备是0，企业报表坏账准备大于0，所以不就是AB上的坏账准备大于TB上的坏账准备嘛？选B吧。。。。
NO.PZ2018062004000185 问题如下 Whiof the following statement is correabout account receivable allowance? A.accounting base tbase B.accounting base tbase C.accounting base = tbase Answer is for accounting receivable, accounting stanrrequireis invoiceamount – allowanfor bbt, but trule not recognize allowance, so accounting base tbase anresult is ferretasset. 老师讲课时候说，税法要真正发生了才认，我做题时候也以为应收税法不认，再怎么减值也比TB大，除非全减了，两者就相等了。所以理解角度就都偏了。那么常用科目中，到底税法认哪个，不认哪个，能简单说说吗？
NO.PZ2018062004000185 题干问的是A/R allowance，但是答案却是关于A/R。 讲义上面和老师说税局不认allowance，所以accouting base A/R小于tbase A/R，所以形成如果是问A/R allowance，那就是accouting base A/R allowance大。
accounting base > tbase accounting base = tbase Answer is for accounting receivable, accounting stanrrequireis invoiceamount – allowanfor bbt, but trule not recognize allowance, so accounting base < tbase anresult is ferretasset. 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 ＞Tbase么？难道这里说的accounting base和TBase是特指asset吗？还是说Account receivable allowance是用负数标记的？
这个题目我不太明白，应收帐款并没有收到现金，所以税收不会算进去，但是Accounting base会，所以这里，AB大于TB，为什么是小于？为什么有坏账准备？题目里没说啊
