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Sammy · 2020年09月28日

问一道题:NO.PZ2018062004000184

问题如下:

Under US GAAP, R&D is expensed for accounting report, but capitalized for tax purpose, the result is:

选项:

A.

a deferred tax liability.

B.

a deferred tax asset.

C.

no deferred tax asset or liability.

解释:

Answer is B, under US GAAP, R&D must expenditure for accounting purpose, so accounting base is less than tax base, and the result is DTA.

在美国会计准则中不是都规定R&D只能用费用化嘛?实操中税局就是用资本化 嘛?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年09月29日

嗨,从没放弃的小努力你好:


是的,税务Tax base 和会计是两套逻辑体系。

R&D费用的计量下税法和会计的记账模式是有差异的。

税务有税务的处理方式,而US GAAP只是记账模式。


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