问题的意思

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

请翻译一下题目，没看懂里面有“tax loss carry forward”的意思。

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纠纠_品职答疑助手 · 2021年04月18日

嗨，从没放弃的小努力你好：

这道题目的意思是说某新建公司，去年是因为亏损了，第一年产生了一个负的应纳税所得额。

假设税率35%，应纳税所得额是-23,000。那么一下在资产负债表上会有什么？

tax loss carry forward 意思是因为上一年度是亏损的，这一年如果有盈利可以弥补上一年的的亏损，去年亏损可以抵今年盈利，不用交税的这种情况。

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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

2023-12-28 21:30 1 · 回答

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

2023-09-25 15:34 1 · 回答

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？

2023-05-04 11:27 1 · 回答

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？

2020-02-25 15:02 1 · 回答

问题的意思

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