劉同學(xué)
2018-03-25 20:30Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. The following information relates to a profitable company that offers a warranty on a new product introduced in 2008: If the company’s tax rate is 35 percent, which of the following most accurately describes the deferred tax recorded in 2008 with respect to the new product warranty? A Deferred tax asset of $35,000. B Deferred tax asset of $65,000. C Deferred tax liability of $35,000. 這個accrued warranty expenses 和actual expenditure怎么理解？到底dtl和dta應(yīng)該看什么？
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2018-03-26 11:40
該回答已被題主采納
同學(xué)你好，這里warranty指的是企業(yè)給到銷售商品時給到的三包費(fèi)用，而實(shí)際的expense指的是已經(jīng)發(fā)生的費(fèi)用。
DTA和DTL在判斷的時候主要看會計(jì)上和稅法上對于費(fèi)用是多記還是少記，稅法上多記費(fèi)用，產(chǎn)生的是DTL，稅法上少記費(fèi)用，產(chǎn)生的是DTA
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