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Ivana 🍭 · 2022年11月29日

请问B为什么不对呀?

NO.PZ2019120301000072

问题如下:

Question Deferred tax liabilities result when:

选项:

A.taxable income in a period is less than reported financial statement income before taxes.

B.items of expense are included in financial statement income in earlier periods than those for which taxable income is reported.

C.straight-line depreciation methods are used for tax purposes and accelerated methods are employed for financial statement purposes.

解释:

Solution

A is correct. Deferred tax liabilities result when, for a given period, taxable income and the associated income tax payable are less than the reported financial statement income before taxes and the associated income tax expense.

B is incorrect because if items of expense are included in financial statement income in earlier periods than those for which taxable income is reported, then the financial statement income and associated reported income tax expense will be less than taxable income and actual income tax payable. A deferred tax liability occurs only in the opposite case, when taxable income and income tax payable are smaller. Deferred tax liabilities result from timing differences between financial statement income and taxable income when taxable income is lower than financial statement income, not higher.

C is incorrect because straight-line depreciation methods result in lower depreciation expense than accelerated methods. This approach would produce higher taxable income than financial statement income, with no resulting deferred tax liability.

请问B为什么不对呀?

1 个答案

lynn_品职助教 · 2022年11月29日

嗨,从没放弃的小努力你好:


这道题问什么时候产生DTL?DTL来源于pre-tax income和taxable income的暂时性差异,并且按照B/S approach,accounting base>tax base,或者应纳税所得额( taxable income低于财务报表收入(financial statement income)则产生DTL。


B选项items of expense are included in financial statement income in earlier periods than those for which taxable income is reported.意思是费用项目计入财务报表收入,早于应纳税所得额。首先是暂时性差异没错,但是方向反了。按B选项可知,财务报表收入和相关列报所得税费用将低于应纳税所得额和实际应纳税额。即应纳税所得额和应纳税所得额较小。


费用列入财报→taxable income>financial statement income→DTA而不是DTL

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2022-09-11 23:08 1 · 回答