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cui1130 · 2022年02月18日

没明白这道题什么意思

NO.PZ2018062004000180

问题如下:

Which of the following situation analyst should treat deferred tax liabilities as neither liabilities nor equity:

选项:

A.

the timing of tax payment is uncertain

B.

the amount of tax payment is uncertain

C.

both of A and B

解释:

Answer is C, if both the timing and amount of tax payments are uncertain, the DTL should treat as neither liabilities nor equity.

没明白这道题什么意思

1 个答案

Kiko_品职助教 · 2022年02月19日

嗨,从没放弃的小努力你好:


DTA和DTL都是资产负债表科目,要符合资产和负债的确认条件,金额和发生时间可以可靠计量是必要条件,如果timing and amount都不靠谱,那么就不符合资产负债确认条件,不能入表。有些资产和负债是或有资产或者或有负债,就是有可能有也有可能没有,或者金额不确定,取决于一定的条件,那么这些资产或负债一旦确定,那么有可能发生相关所得税,这种所得税差异是否存在也是不一定的,这就是timing and amount不确定,不能入表。具体是什么资产什么负债,要看现实情况,不在考试范围内,咱们就不讨论了。

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