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*Baby 8 肖闲* · 2021年04月02日

请问一下这里面说的账面价值小于计税基础指的是哪一年呢？

  1. CFA I
  2. FRA

NO.PZ2018062004000175

问题如下：

If research costs are all expensed in one year for financial reporting, however, the costs are expensed in three years rather than one year for tax purpose, it would most likely result in a:

选项：

A.

permanent difference

B.

DTL

C.

DTA

解释：

Answer is C. Carrying amout of an asset=0, tax base of an asset>0, so temporary difference = carrying amount of an asset - tax base of an asset<0, it will result in a DTA

FR上记录是一年花完，税是要求三年，所以从第一年看的话，账面价值不是大于税的么？如果说我理解为费用一年化产生的税是600，税务局计算的是第一年是200（因为按3年算），那实际上产生的不是负债么？因为还欠税务局400啊，哪里理解错了呢？
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1 个答案

纠纠_品职答疑助手 · 2021年04月05日

嗨，爱思考的PZer你好：


同学你好：

同学有下面几个地方理解的有点偏差：

（1）FR 上记录是一年折旧完成，那么资产一年后的资产价值为0。

税收是三年花完，那么第二年的账上还有2/3的资产。

所以是账面价值小于计税基础哦。

（2）假设我们的资产是600块钱，因为账面上假设都用完了，产生600块钱的花销，应该从所得税中扣减150元。但是税务局计算为200元，只给扣50元的税。所以是税务让我们扣的少，我们自己应当扣的多，所以是税务局欠我们，不是我们欠税务局，所以是DTA。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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