rinne
2018-11-06 00:34第三項(xiàng) 的意思不是稅務(wù)局沒(méi)有扣的費(fèi)用么?不是應(yīng)該4260-3680才是會(huì)回轉(zhuǎn)差異么
所屬:CFA Level I 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Yan助教
2018-11-06 09:32
該回答已被題主采納
同學(xué)你好,Accounting expenses that are not deductible for tax purposes是說(shuō)的不能用于稅收目的的會(huì)計(jì)費(fèi)用。題目的暫時(shí)暫時(shí)性差異是有折舊在會(huì)計(jì)上和稅法上不同引起的。對(duì)應(yīng)題目的條件是Depreciation expense included in earnings before tax和Depreciation expense deductible for tax purposes in first year of operations。所以是12680-9000
