[問題] 請教CFA L1 會計部分問題

[foxjen (下沙)]

   想請問各位大大

  關於2009版會計那一本

  418頁的第1和第3題

  1.Using the stright-line method of depreciation for reporting

    purposes and accelerated depreciation for tax purposes would most

    likely result in a

    A valuation allowance

    B deferred tax liability

    C temporary difference

    為何答案B不行呢?? 解答是說要認列在deferred tax asset

    但是這不就跟定義相反了嗎?

  3.Income tax expense reported on a company's incom statement equals

    taxs payable, plus the net increase in

    A deferred tax asset and deferred tax liabilities

    B deferred tax asset, less the net increase in deferred tax liabilities

    C deferred tax liabilities, less the net increase in deferred tax asset

    答案為何不是C 而是B呢? 而且後面的解答觀念也完全跟定義相反

    請大大幫忙解答 感謝> <

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→ ysc0123:抱歉我好像說錯了  我也覺得怪怪的 但是temporary 沒錯
→ ysc0123:勘誤表說第一題把B選項liability改成asset 沒問題了
→ ysc0123:勘誤表也說第三題C是對的
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