大同學(xué)
2020-09-11 15:07Warranty liability---擔(dān)保---DTA Accounting base(accrual accounting)---A liability is recognized for future obligation Tax base(cash accounting)---Recognize a expense when a cash outflow incurred---Zero 綜上所述,擔(dān)保形成DTA,我理解DTA是未來少繳稅,當(dāng)期多繳稅,不知擔(dān)保如何讓當(dāng)期多繳稅?
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2020-09-11 18:29
該回答已被題主采納
同學(xué)你好,對(duì)于warranty,當(dāng)期稅法上不確認(rèn)對(duì)應(yīng)的費(fèi)用,因此稅法上費(fèi)用下降,taxable income較高,當(dāng)期多交稅
