李同学2019-01-23 20:30:32

A company purchased fixed asset for ￥500,000 on 1 January 2001. It's useful life is 10 years. Use a straight-line method for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2003 is closest to: A ￥9,820. B ￥4,880. C ￥28,200. 查看解析 上一题 提交试卷 正确答案C 您的答案A本题平均正确率：65% DTA & DTL难度：一般 推荐：      答案解析 The deferred tax liability is equal to the Tax rate × Temporary difference between the carrying amount of the asset and the tax base. 请问：税法上的折旧率0.2那表示是“五年”加速法折旧是吧？也就是说税法上除了方法和财务上不一样，折旧年限也可以不一样？