TR是1年内费用化，FR是3年内费用化，accounting base - tax base > 0，应该是DTL吧？
王园圆_品职助教 · 2023年03月07日
嗨，爱思考的PZer你好：
同学你好，你正好把题目意思理解反了
题目的描述：“If research costs are all expensed in one year for financial reporting, however, the costs are expensed in three years rather than one year for tax purpose, it would most likely result in a:”
意思是税法上分3年费用化，会计上一年就费用化了
所以accounting base = 0而tax base>0
accounting base - tax base < 0——是DTA
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！