albee · 2021年09月30日
NO.PZ2018062004000178
问题如下：
If DTL is expected to reverse, it will report in:
选项：
A.no deferred tax issues
B.liabilities.
C.equity
解释：
Answer is B, under temporary difference, difference will reverse, so the DTL is future cash outflows and report in liabilities.
不太明白到底在问的是什么
NO.PZ2018062004000178 问题如下 If L is expecteto reverse, it will report in: A.no ferretissues B.liabilities. C.equity Answer is unr temporary fference, fferenwill reverse, so the L is future cash outflows anreport in liabilities. 有老师解答这道题想考的知识点是是如果形成L的暂时性差异可以回转，那么就是L，如果预计不能回转就确认为equity。题目说L可以回转，意思就是只是暂时性差异，所以L就还是L，不会变成equity。L就是负债项，所以选B。那如果是A呢，不可以回转，计入什么科目呢？知识点是在哪个讲义或者原版书原文吗，这样可以系统的把所有情况梳理下吗？谢谢老师！
liabilities. equity Answer is unr temporary fference, fferenwill reverse, so the L is future cash outflows anreport in liabilities. a是啥意思呢。干扰项么
liabilities. equity Answer is unr temporary fference, fferenwill reverse, so the L is future cash outflows anreport in liabilities. 请问，跟上一个同学的回答里说，能回转是不是指暂时性的差异呢？不能回转是不是指永久性差异呢？如果是永久性的话，l为什么会变成equity呢？这不是未来利益流出的吗？
liabilities. equity Answer is unr temporary fference, fferenwill reverse, so the L is future cash outflows anreport in liabilities. 请问这是一个补充知识点吗？
