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ladycoco想放假 · 2018年02月24日

问一道题:NO.PZ2016012102000138 [ CFA I ]

问题如下图:

    

这道题里说的 DTA会在这家公司的资产负债表里找到,但是taxable income不是税务局的reporting才会有的表达吗?这里是不是要用pretax income来表示才比较准确?

选项:

A.

B.

C.

解释:



1 个答案

竹子 · 2018年02月25日

问的是在资产负债表中可以找到DTA还是DTL,并没有说在财务报表中可以找到taxable income啊,这并没有矛盾。

公司过去的损失可以在未来抵扣taxable income,这是tax loss carryforward的定义,正是因为它的产生,才有可能在未来造成pretax income和taxable income不同

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