NO.PZ2018062004000185
问题如下：
Which of the following statement is correct about account receivable allowance?
选项：
A.accounting base < tax base
B.accounting base > tax base
C.accounting base = tax base
解释：
Answer is A. for accounting receivable, accounting standard required is invoiced amount – allowance for bad debt, but tax rule do not recognize allowance, so accounting base < tax base and result is deferred tax asset.
老师讲课时候说，税法要真正发生了才认，我做题时候也以为应收税法不认，再怎么减值也比TB大，除非全减了，两者就相等了。所以理解角度就都偏了。
那么常用科目中，到底税法认哪个，不认哪个，能简单说说吗？
