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aileen20180623 · 2018年11月15日

问一道题:NO.PZ2016012102000144 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

为什么选a呢?这不是unearned revenue?

FB认为是liability而会计上认为实际发生就要缴税,为什么解释中tax base是0?

1 个答案

品职辅导员_小明 · 2018年11月16日

因为税法是收付实现制,所以虽然你提前收到了1.5m,算作是uneraned reveune,在会计上还不能确认收入,但是在税法上,税务局认为你既然收到了现金,就要立即交税,所以题干说了immediately paid taxes。 既然已经交完税了,那tax basis就是0了,你就不欠税务局的钱了

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