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.
accounting report要求expenditure 而taxation report 要求资本化,这个问什么不是永久性差异,如果是永久性茶叶就既不是dta又不是dtl了吧?