An analyst gathered the following data for Alice Company.
- Alice Company reported a pretax income of $400,000 in its income statement for the period ended December 31, 2002.
- Included in its pretax income are: (1) interest received on tax-free municipal bonds $50,000 and (2) rent expense of $20,000. (Only $10,000 was paid in cash for rent during 2002).
- Alice follows cash basis for tax reporting.
- Assume a tax rate of 40%.
Based on the information provided, which of the following is most accurate with respect to deferred tax during 2002? Deferred tax:
A) liability will increase by $4,000.
B) asset will increase by $4,000.
C) will remain unchanged
为什么是deferred tax asset increase by $4,000? rent expense 不是应该从pretax income 中减去吗？多减掉$10，000那么就应该导致deferred tax liability 呀？为什么会是DTA呢？谢谢 | 
发表于 2010-6-2 10:29
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