作者foxjen (下沙)
看板CFAiafeFSA
标题[问题] 请教CFA L1 会计部分问题
时间Wed Aug 12 00:06:10 2009
想请问各位大大
关於2009版会计那一本
418页的第1和第3题
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
为何答案B不行呢?? 解答是说要认列在deferred tax asset
但是这不就跟定义相反了吗?
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
答案为何不是C 而是B呢? 而且後面的解答观念也完全跟定义相反
请大大帮忙解答 感谢> <
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1F：→ ysc0123:刚开始的年度实际上缴的税比财报上的多 後期反之 08/12 00:17
2F：→ ysc0123:抱歉我好像说错了 我也觉得怪怪的 但是temporary 没错 08/12 00:20
3F：→ ysc0123:勘误表说第一题把B选项liability改成asset 没问题了 08/12 00:30
4F：→ ysc0123:勘误表也说第三题C是对的 08/12 00:32
5F：→ foxjen:谢谢你 笨笨不知道用勘误表 08/12 00:48
6F：→ mixmiller:请问勘误表要到哪里下载 08/17 00:44