NO.PZ2016012102000138
问题如下：
Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?
选项：
A.A deferred tax asset of £8,050.
B.A deferred tax asset of £23,000.
C.A deferred tax liability of £8,050.
解释：
A
The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050
考点：累计亏损确认的递延所得税资产
上一年taxable income = - 23k, 发生亏损，确认递延所得税资产。
DTA = 23 k * 35% = 8050
我选的B，我以为是所有的亏损都可以用作未来抵税，那不应该是23000吗？有点糊涂。
是说23000全部在应税所得上可以抵税，但是形成的DTA是要乘以税率？就是相当于可以少交23000*税率的这些税？
麻烦具体解释下
