Cony静 · 2021年05月31日
NO.PZ2018062004000183
问题如下：
When accounting standards require use straight-line depreciation method and tax rules require the depreciation method is double-declining balance, the result is:
选项：
A.deferred tax liability.
B.a deferred tax asset.
C.no deferred tax asset or liability.
解释：
Answer is A, because accounting base is large than tax base and company will record a deferred tax liability.
加速折旧导致利润减少，当期少缴税，以后就要多缴税，造成未来经济利益的流出，所以形成DTL。请问老师，是这样的推导思路么？
NO.PZ2018062004000183 问题如下 When accounting stanr require use straight-line preciation methoantrules require the preciation methois uble-clining balance, the result is: A.ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is because accounting base is large thtbase ancompany will recora ferretliability. 为什么直线折旧法的AB就大于了双倍折旧法的TB呀？我看之前的讲义有一题讲同一个情景下的三种折旧法，那道题的答案就是B折得更多。感觉涉及到多个知识点结合在一起就发现有点没掌握透，求解，谢谢老师！
NO.PZ2018062004000183 问题如下 When accounting stanr require use straight-line preciation methoantrules require the preciation methois uble-clining balance, the result is: A.ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is because accounting base is large thtbase ancompany will recora ferretliability. 老师好，请问这个结论不需要区分资产和负债吗？如果是负债那么AB和TB都要加上负号，这时候结论不会改变吗？
NO.PZ2018062004000183 问题如下 When accounting stanr require use straight-line preciation methoantrules require the preciation methois uble-clining balance, the result is: A.ferretliability. B.a ferretasset. C.no ferretasset or liability. Answer is because accounting base is large thtbase ancompany will recora ferretliability. RT这道题的基是就说了 AB大于TB，我觉得这个说法是不是不完整，究竟是哪个资产/负债科目的AB大于TB，这块老师能否由这道题，对于公式AB-TB，在一般的题目中到底是哪个科目的AB-TB呢？我不知道我表达的意思，老师能明白么？谢谢老师！
NO.PZ2018062004000183 这里没有说时间长度，到头来两种这就方式不是一样的吗？
