问一道题：NO.PZ2016012102000138

问题如下：

Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?

选项：

A deferred tax asset of £8,050.

A deferred tax asset of £23,000.

A deferred tax liability of £8,050.

解释：

The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050

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tax report上面怎么记？

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Olive_品职助教 · 2020年02月26日

嗨，从没放弃的小努力你好：

这个DTA是因为tax loss carry forward带来的，资产负债表观没法用。资产负债表观的原理是，DTA or DTL来源于资产/负债在tax reporting和financial reporting上的差异。比如折旧方法的不同会导致资产的账面价值不同，其差异会带来DTL。

而tax loss carry forward导致DTA的原理跟上面是不同的，税损结转是因为企业亏损了，没的可交税，税务局给企业的一个亏损带到未来抵税的好处。这道题，直接用“tax loss carry forward会带来DTA”这个结论就能解题，这个原理老师在课上也讲过。

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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

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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？

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问一道题：NO.PZ2016012102000138

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