标题: 求问cfa一级一道会计题 [打印本页]

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作者: 阿晃    时间: 2016-5-27 16:20     标题: 求问cfa一级一道会计题

如图，求问大神，答案为什么没有考虑accounting expenses that are not deductible for tax purposes, 我觉得它会产生deferred tax asset。所以答案应该选c？

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作者: xiaoxi32167    时间: 2016-5-29 21:12

accounting expenses that are not deductible for tax purposes这部分是永远不能抵税的，会造成Permanent differences。。没有deferred tax asset或者liability

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