问题如下图：
这道题里说的 DTA会在这家公司的资产负债表里找到，但是taxable income不是税务局的reporting才会有的表达吗？这里是不是要用pretax income来表示才比较准确？
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损，确认递延所得税资产。A = 23 k * 35% = 8050 目前taxable income 是负的，就代表当前交税少，那不是未来就交得多。应该是L呀
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损，确认递延所得税资产。A = 23 k * 35% = 8050 我选的B，我以为是所有的亏损都可以用作未来抵税，那不应该是23000吗？有点糊涂。是说23000全部在应税所得上可以抵税，但是形成的A是要乘以税率？就是相当于可以少交23000*税率的这些税？麻烦具体下
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£23,000*35%=£8,050考点累计亏损确认的递延所得税资产上一年taxable income = - 23k, 发生亏损，确认递延所得税资产。A = 23 k * 35% = 8050 除了这个Tloss carry forwar外，其他l和a都不会在B/S上体现对吧？
NO.PZ2016012102000138 请翻译一下题目，没看懂里面有“tloss carry forwar的意思。
请问应当如何用资产负债表观来理解？在B/S上记得是gross carry loss吗？那在treport上面怎么记？
