NO.PZ2016012102000137
问题如下:
The deferred tax asset in the balance sheet will:
选项:
A.increase if the tax rate decreases.
B.increase if the tax rate increases.
C.increase if the tax rate remains unchanged.
解释:
B
An increase in tax rate is one of the causes of an increase in deferred tax asset in the balance sheet.
考点:递延所得税
从公式可以看出来如果new tax rate<old tax rate,new DTA或者DTL<old DTA或者DTL。
所以,税率上升会导致资产负债表递延所得税资产增加。
如题