董同学2020-02-08 20:25:57
董同学The author of a new textbook received a $100,000 advance from the publisher this year. $40,000 of income taxes were paid on the advance when received. The textbook will not be finished until next year. Determine the tax basis of the advance at the end of this year. A $0. B $40,000. C $100,000. 不明白这个题
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Sinny2020-02-08 21:50:40
Sinny同学你好，这里tax basis就是指tax base，也就是这样一个交易在税法的资产负债表上如何列示
题目告诉我们提前收到的金额会在税法上直接确认对应的收入，因此税法上不记录这个负债， 但是会计上会确认这样的一笔负债
此时由于税法上不确认这一笔负债，因此tax base=0
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