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老师能解释一下答案嘛，没太理解这题

NO.PZ2019120301000263

问题如下：

Question

A company has recently revalued one of its depreciable properties and estimates that its remaining useful life will be another 20 years. The applicable tax rate for all years is 30%, and the revaluation of the property is not recognized for tax purposes. Details related to this asset are provided in the following table:

The deferred tax liability related to this asset (in millions) as at the end of 2014 is closest to:

选项：

A.£960. B.£690. C.£1,650.

解释：

Solution

B is correct.

Only the portion of the difference between the tax base and the carrying amount that is not the result of the revaluation is recognized as giving rise to a deferred tax liability. The portion arising from the revaluation surplus is used to reduce the revaluation surplus in equity.

A is incorrect. It is the tax rate × writeup = 0.30 × 3,200 = 960.

C is incorrect. It is the tax rate × the difference between carrying value and tax base: 0.30 × (9,500 – 4,000) = 1,650.

老师能解释一下答案嘛，没太理解这题

嗨，努力学习的PZer你好：

这道题的题眼是 the revaluation of the property is not recognized for tax purposes. 重新估值的部分是TB是不认的（永久性差异而非暂时性差异），但重新估值带来的折旧的变化是会影响TB和AB之间的差额，从而影响DTL。

我们看Tax Purpose这一列，2013年时账面余额是5000（8000-3000的累计折旧），2014年再减去1000的折旧就是4000，因此TB是4000。

再来看Accounting Purposes这一列，2013年余额是6800（8000-1200），2014年本来应该也和TB一样再减去一个1200就可以，但是注意2014年初发生了一个重新估值，重估值后，折旧变成了500一年，所以折旧减的是500而不是1200，这个变化是要考虑的。revaluation surplus（2014年重估值的10000，税基不认）属于永久性差异而非暂时性差异，是不能被抵减的，所以直接是6800-500，AB是6300元。

答案是0.30 × (6,300 – 4,000)。

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老师能解释一下答案嘛，没太理解这题

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