问题如下图：
我想知道，这样怎么使得资产负债表平衡？
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2020年02月23日
嗨，爱思考的PZer你好：
会计上计的tax expense和实际支付的tax有差异，前者会影响NI从而影响equity，后者是影响cash，所以资产负债表左右不平衡，需要DTA/DTL调平。
-------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
一只可爱的猪 · 2020年02月24日
老师我不太明白这里的过程中的资产负债表的改变，能帮我画一下吗？这个过程
Olive_品职助教 · 2020年02月24日
DTA增加8050，同时所得税费用减少8050，所得税费用降低会增加NI，最终equity增加，资产负债表左右两边平衡
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£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。A = 23 k * 35% = 8050 目前taxable income 是负的，就代表当前交税少，那不是未来就交得多。应该是L呀
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£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。A = 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A是要乘以税率？就是相当于可以少交23000*税率的这些税？麻烦具体下
NO.PZ2016012102000138 问题如下 Abel Corp. is a newly founhealth care company. It proces a negative taxable income ring the operation in first year. Assume its trate is 35%, anthe taxable income is -£23,000. Whiof the following items cfounin Abel's balansheet? A.A ferretasset of £8,050. B.A ferretasset of £23,000. C.A ferretliability of £8,050. AThe negative taxable income is calletloss carryforwar, whiis a typiccause of ferretassets. Thus A=£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。A = 23 k * 35% = 8050 除了这个Tloss carry forwar外，其他l和a都不会在B/S上体现对吧？
NO.PZ2016012102000138 请翻译一下题目，没看懂里面有“tloss carry forwar的意思。
请问应当如何用资产负债表观来理解？在B/S上记得是gross carry loss吗？那在treport上面怎么记？