李同学2019-01-23 19:51:48

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. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：46% DTA & DTL难度：一般 推荐：      答案解析 For revenue received in advance, the tax base is equal to the carrying value minus any amounts that will not be taxed in the future. Since the advance has already been taxed, $100,000 will not be taxed in the future. Thus, the textbook advance liability has a tax base of $0 ($100,000 carrying value - $100,000 revenue not taxed in the future). 请问：这里涉及到tax base的公式吗？洪老师视频里没有讲到有关税基的计算，可否公式化说明