NO.PZ2024011002000138
问题如下：
The revenue/expense-based approach is a measurement approach, not a standard setting approach.
The company’s
end-of-year balance sheet will most likely include (in thousands) a deferred
tax
选项：
A.asset of £73. B.liability of £733. C.liability of £460.解释：
Deferred tax balances result from temporary differences between a company’s income as reported for tax purposes and income reported for financial statement purposes. The temporary difference in this case arises from the difference between the depreciation for accounting purposes and the depreciation for tax purposes. Because of this difference, the company would report more income tax expense than would actually be paid in taxes. The difference is a deferred tax liability.
Temporary difference balance = Depreciation expense for accounting purposes – Depreciation for tax purposes = £6,340 – £4,500 = £1,840
Deferred tax balance = Temporary difference balance × Corporate tax rate = £1,840 × 25% = £460
accounting expenses that are not deductible for tax purpose 这部份不用考虑了吗
