66 the following information relates to a profitable company that offers a warranty on a new product introduced in 2008:

accrued warranty expenses for the warranty in 2008  $300000

actual expenditures for repairs under the warranty in 2008  $200000

If the company's tax rate is 35 percent, which of the following most accuartately describes the defferred tax recorded in 2008 with respect to the new product warranty?

A deferred tax asset of 35000

B deferred tax asset of 65000

C deferred tax liability of 35000

首先 warranty我就不是特别理解是什么东西，但是看expense被多算了，显然是少交税了啊。怎么还是递延所得税资产呢？

请先帮我解释一下什么是warranty，再帮我介绍一下什么是warranty expense

warranty 可以理解为售后保修费用，算是一种担保费用

这题2008年计提的warranty expenses30万（会计扣除），但是实际发生的20万（税法扣除）。这样就产生了一个时间差异，2008年会计的税tax expense 比税法的应纳所得税少  因此产生dta

accrued warranty expenses for the warranty in 2008  $300000

- 对应Taxable Income, Deferred Tax Liability

actual expenditures for repairs under the warranty in 2008  $200000

- 对应Pretax Income, Deferred Tax Asset

实际的warranty expense没那么多，但是多记在Taxable Income的帐上了，可以看出Pretax Income多于Taxable Income. 也就是说2008年实际缴税多于会计的税，产生Deferred Tax Asset 100000*0。35=35000

这体选什么，A?

个人意见，仅供参考：

税收上本年度只能扣20的费用，虽然会计上认30，那么差额10可以在以后年度费用掉，从而使得以后年度的应税额小10，因此DTA