𝘼𝙣𝙩𝙝𝙤𝙣𝙮 · 2022年05月15日
NO.PZ2018062004000175
问题如下：
If research costs are all expensed in one year for financial reporting, however, the costs are expensed in three years rather than one year for tax purpose, it would most likely result in a:
选项：
A.permanent difference
B.DTL
C.DTA
解释：
Answer is C. Carrying amout of an asset=0, tax base of an asset>0, so temporary difference = carrying amount of an asset - tax base of an asset<0, it will result in a DTA
他不是说 一笔费用财务写到了一年里 税务分3年算么， 那么等于第一年少上税了那不是应该是l么。。。
Lucky_品职助教 · 2022年05月16日
嗨，爱思考的PZer你好：
理论角度上来说，账面价值 < 计税基础，就是递延所得税资产DTA，反之就是递延所得税负债DTL。
研究费用，当期被全部费用化了，就不能确认资产，Carrying amount = 0。但是税务上只能确认1/3费用，所以另外2/3需要资本化，就变成计税基础 。所以账面价值小于计税基础，是递延所得税资产。
可以认为现在这笔费用花了，本期只能抵一部分税，但明后可以再抵两年的税，让后两年少交税。就相当于企业现在先存放在税务局的存款， 它带来经济利益流入，所以是资产，不是负债。
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NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a FA角度一次性费用化，那本年交税少，而TA上三年费用化，每年交税多，这不是形成了负债吗，看了那些解析，还是有点糊涂。损益表观，负债表观，哪个角度来思考呢？想细化下解题思路和思考方式。
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a 但是税务上只能确认1/3费用，所以另外2/3需要资本化，就变成计税基础 。为什么2/3是资本化啊？不明白
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a RT
NO.PZ2018062004000175 L A Answer is Carrying amout of asset=0, tbase of asset>0, so temporary fferen= carrying amount of asset - tbase of asset<0, it will result in a AFR上记录是一年花完，税是要求三年，所以从第一年看的话，账面价值不是大于税的么？如果说我理解为费用一年化产生的税是600，税务局计算的是第一年是200（因为按3年算），那实际上产生的不是负债么？因为还欠税务局400啊，哪里理解错了呢？
