An analyst does research about deferred ta

问题单项选择题

An analyst does research about deferred tax asset and liability and gathers the following information about a company:

Pre-tax accounting profit	$26000
Depreciation expense for accountmg purposes	$2100
Depreciation expense for tax	$3000
Income tax rate	35%

Assuming there are no other differences between accounting and tax profit, the company most likely records:（）

A. A deferred tax asset of $315.

B. A deferred tax liability of $315.

C. A deferred tax liability of $585.

答案

参考答案：B

解析：

财务报表与税单上的折旧差异造成了递延所得税负债(DTL)，DTL在数值上等于折旧之差再乘以税率。DTL=($3000-$2100)×0.35=$315，税单上因为多计了折旧而少计了利润，所以应该增加递延所得税负债。所得税费用(income tax expense)=应纳所得税(taxes payable)+(ADTL-ADTA)。