NO.PZ2023081403000098
问题如下：
Q. In the current year, Michaels Company has a carrying amount of USD3,500,000 and tax base of USD5,000,000 for accounts receivable. Michaels will most likely recognize:选项：
A.a deferred tax asset. B.a deferred tax liability. C.no deferred tax asset or liability.解释：
A is correct. Because the carrying amount is less than the tax base for this asset, this difference is a temporary difference that will result in a deferred tax asset. B is incorrect because a deferred tax liability would apply if the carrying amount was greater than the asset base. C is incorrect because this is not a permanent difference thus there will be either a deferred tax asset or deferred tax liability.
相当于税局确认的收入，比公司财报多，所以交税多，形成DTL，对吧？
