[問題] 請教CFA L1 會計部分問題
想請問各位大大
關於2009版會計那一本
418頁的第1和第3題
1.Using the stright-line method of depreciation for reporting
purposes and accelerated depreciation for tax purposes would most
likely result in a
A valuation allowance
B deferred tax liability
C temporary difference
為何答案B不行呢?? 解答是說要認列在deferred tax asset
但是這不就跟定義相反了嗎?
3.Income tax expense reported on a company's incom statement equals
taxs payable, plus the net increase in
A deferred tax asset and deferred tax liabilities
B deferred tax asset, less the net increase in deferred tax liabilities
C deferred tax liabilities, less the net increase in deferred tax asset
答案為何不是C 而是B呢? 而且後面的解答觀念也完全跟定義相反
請大大幫忙解答 感謝> <
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