欢欢 · 2021年10月05日
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.
此题是否可以根据两个方法判断：
法一：根据AB-TB公式判断【资本负债表法】
法二：对于第一年，FR全部费用化了（即tax交的少）对比TR全部资本化（实际tax交的多），所以之后几年TR实际要交的税就少了→代表着公司未来经济利益的流入【损益表法】
NO.PZ2018062004000184 问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is: A.a ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is R啥来着？
NO.PZ2018062004000184问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is:A.a ferretliability.B.a ferretasset.C.no ferretasset or liability.Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is A.accounting report要求expenture 而taxation report 要求资本化，这个问什么不是永久性差异，如果是永久性茶叶就既不是a又不是l了吧？
NO.PZ2018062004000184问题如下Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is:A.a ferretliability.B.a ferretasset.C.no ferretasset or liability.Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is A.我是这么理解的，Ab下，一次性费用化了，税高，carry value 就小。。。。tb下，资本化，每次税少，摊销了，carry value高 所以a
NO.PZ2018062004000184问题如下Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is:A.a ferretliability.B.a ferretasset.C.no ferretasset or liability.Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is A.就是accouting base比tbase小(因为expense之后， income变少），所以 accouting base算出来的税比tbase少，所以应该是L？不懂为什么是A
NO.PZ2018062004000184 问题如下 Unr US GAAP, R is expensefor accounting report, but capitalizefor tpurpose, the result is: A.a ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is unr US GAAP, R must expenture for accounting purpose, so accounting base is less thtbase, anthe result is 多想这一下是因为考虑了，长期看这项资产会不会逆转的问题，美国准则下，研发费用一般都是费用化（如果不考虑它是软件开发的情况，题目也没有明示），那么税局如果还是资产化，那么就属于永久性差异，不会产生L或A。那么这样理解问题在哪里？
