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bill007 · 2022年06月13日

请教一下,本来想选B,多想了一下就选了C。。。

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?

1 个答案

Kiko_品职助教 · 2022年06月13日

嗨,从没放弃的小努力你好:


这不是永久性差异,永久性差异是这个差异会一直存在。而关于R&D会计准则和税务局只是有不同的计量要求,但是这笔税款不管怎么计量,早晚都得交,就看什么时候交。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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