NO.PZ2016012102000128
问题如下:
Which of the following is the main cause of defered tax liabilities and deferred tax assets?
选项:
A.Whether the firm under the management control.
B.A difference between basic and diluted earnings.
C.A difference between financial accouting standard and tax regulations.
解释:
C
The amount of income tax expense recognized in the income statement may differ from the actual taxes owed to the taxing authorities. The difference causes DTA or DTL.
想不明白为什么会有两套系统,这样不是很麻烦么?税务局那么多公司一个一个分析,然后判断他们报表应该是怎么样的不是很麻烦么?审计师审一家公司就要耗费大量精力,税务局怎么忙的过来?为啥不能统一标准呢?学生先按照自己的理解做作业,交给老师审批,然后根据老师的建议修改作业,最后这个修改后的作业展示出来给大众看,这样不是更精准么?