NO.PZ2016012101000185
问题如下：
A company receives advance payments from customers that are immediately taxable but will not be recognized for accounting purposes until the company fulfills its obligation. The company will most likely record:
选项：
A.a deferred tax asset.
B.a deferred tax liability.
C.no deferred tax asset or liability.
解释：
A is correct.
The advances represent a liability for the company. The carrying value of the liability exceeds the tax base (which is now zero). A deferred tax asset arises when the carrying value of a liability exceeds its tax base.
解析：Customer advance 是客户的预付款，客户钱付了，但我们未交付货物所以是一笔负债。
Customer advance 在税务上认为已经实现收入，但会计上并没有确认收入，因此税务利润大于会计利润，当期多交税，以后年度税务利润中就没有这笔收入了，以后就可以少交。未来可以少交税的好处对公司来说是资产，因此这笔交易会产生DTA。
不知道这个思路对不对？
unearned rev - liability
tax ：tax payable - 识别成 rev？ unearned rev =0
acc：不交税 - unearned rev +
tax - acc <0
DTA
