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.
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DTL或DTA。那么这样理解问题在哪里?