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?