问题如下:
Which of the following statement is most appropriate?
选项:
A. A deferred tax asset is created when asset's tax base exceeds its carrying value temporarily
B. A deferred tax liability is created when asset's tax base exceeds its carrying value temporarily.
C. A deferred tax asset is created when asset's tax base exceeds its carrying value permanently.
解释:
A.
A deferred tax asset is created when asset's tax base exceeds its carrying value temporarily. A deferred tax liability is created when asset's carrying value exceeds its tax base temporarily
老师,tax base是指交给税务局的税,如果tax base大于carry value不就是说明给多交了?不就是asset吗?