胡老师我想请教您一个问题 练习题, income, 胡老师

战龙在野

胡老师，您好！我有个问题搞不懂。 我看书上写的deferred tax assets是tax paid大于income tax expense时才会产生的。但后边的练习题37中的第1题的解释却说the resulting deferred tax asset, for which the expense was charged to the income statement but the tax authority has not yet been paid, will be a temporary difference. 还有第3题说higher reported tax expense relative to tax paid will increase deferred tax assets. 这些好像都是说income statement中的tax expense比tax paid大会产生或增加deferred tax assets。我真的搞不明白，请您指点，谢谢！！！