Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.

NO.PZ2018062004000183

问题如下：

When accounting standards require use straight-line depreciation method and tax rules require the depreciation method is double-declining balance, the result is:

选项：

deferred tax liability.

a deferred tax asset.

no deferred tax asset or liability.

解释：

Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.

这道题的基是就说了 AB大于TB，我觉得这个说法是不是不完整，究竟是哪个资产/负债科目的AB大于TB，这块老师能否由这道题，对于公式AB-TB，在一般的题目中到底是哪个科目的AB-TB呢？

我不知道我表达的意思，老师能明白么？谢谢老师！

嗨，爱思考的PZer你好：

是完整的哈，只要存在应纳税暂时性差异，就会产生DTL或者DTA，通过比较accounting base与tax base 大小就可以判断了，不需要知道具体的，反而当我们知道具体科目的差异后还要对AB和TB进行比较，才能最终确定DTL/DTA。

任何科目只要是暂时性差异都可以在题目中考察点，这里举个较常出现的例子，即固定资产折旧方法、折旧年限不同产生的差异。

一般税务使用加速折旧而会计使用直线折旧，会使会计上的固定资产的carrying value大于税务上的固定资产剩余价值——此时AB>TB

现在AB-TB>0,确实可以少交税，但也意味着未来会多交，现在少交的税相当于是税务局免费给的一笔无息借款，会计上确认为DTL。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.

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