过儿 · 2022年04月20日
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.
如果这题没有出现c，有两个备选项，单独出现了A或者B，可以选吗
或者说，一定要同时满足A和B，才都不能确认吗，单独满足一项算什么呢？
Kiko_品职助教 · 2022年04月21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。DTA和DTL的产生条件就是timing difference，只是time的问题是可以确认的；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，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。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2018062004000180问题如下 Whiof the following situation analyst shoultreferretliabilities neither liabilities nor equity:A.the timing of tpayment is uncertainB.the amount of tpayment is uncertainC.both of A anBAnswer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity.哪种情形，分析师可以将递延所得税负债既不在负债，也不在权益中确认？
NO.PZ2018062004000180 the amount of tpayment is uncertain both of A anB Answer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity.在知识框架图139页里面，只写了是否回转是不确定的，那不代表只有时间是不确定的吗？在哪里写的有金额是不确定的呢？
NO.PZ2018062004000180 没明白这道题什么意思
the amount of tpayment is uncertain both of A anB Answer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity. 请问a有没有相同结论？？
