AICPA—FAR：Income Tax—递延的流入流出（下）

来源: 正保会计网校编辑：00LilGhost 2019/12/17 09:58:02　字体：大小

2020年美国CPA考试已经开始，为帮助广大学员高效备考，正保会计网校美国CPA老师特别为学员总结了美国CPA考试《财务会计与报告》知识点：Income Tax—递延的流入和流出（下），以备迎接美国CPA考试，祝您在网校学习愉快！考试顺利！

上接：AICPA—FAR：Income Tax—递延流入流出（上）

3. Temporary Differences

Transactions That Cause Temporary Differences：

（Differences can be reversed in subsequent period）

① F/S income first, tax return income later

Tax income later = Future tax liability

1. Installment sales

2. Equity method （undistributed dividends）

② Tax return income first, F/S income later

Tax income first = Prepaid tax benefit （asset）

1. Prepaid rent （received） *

2. Prepaid interest （received） *

3. Prepaid royalties （received） *

* — The IRC uses the term "prepaid," GAAP uses the term "unearned"

③ F/S expense first, tax return expense later

Tax deduct later = Future tax benefit （asset）

1. Bad debt expense （allowance vs. direct write off）

2. Estimated liability / warranty expense

3. Start-up expenses

④ Tax return expense first, F/S expense later

Tax deduct first = Future tax liability

1. Depreciation expense

2. Amortization of franchise

3. Prepaid expenses （cash basis for tax）

Passkey：

▲ DTL→Future taxable income > Future financial income

▲ DTA→Future taxable income < Future financial income

4. Uncertain Tax Positions

不确定的税务状况：企业在经营过程中为了避税，经常会采取一系列以试图避税为目的的措施，由于申报纳税比企业内部会计处理更加滞后，且采取此类措施的企业会倾向于认为该措施能够成功减免所得税，故而这些措施首先会影响企业的日常账务处理和财务报告，之后再影响纳税申报单。

然而，企业所采取的避税措施有可能会被税务局或税务法院裁定为不合理避税措施，这种可能性会使企业面临巨额的税款补缴甚至罚款，也就是说，如果不能正确的在财务报表上反映企业避税措施失败的可能性和相关的金额，就可能导致一些潜在的税务负债不被列报。

由于某些避税活动的实际效果是未知且不确定的，这些避税活动会使企业提交的纳税申报表处于一个不确定的税务状况（Uncertain Tax Positions），这种不确定的状况，可能会给企业带来税务方面的负债。

因此，为了避免不确定税务状况不被记录导致财务报表使用者的决策受到影响，US GAAP规定，企业必须在它们的财务报表上记录不确定税收状况导致的或有损失。

Two-Step Approach:

Step 1: Recognition of the Tax Benefit

Step 2: Measurement of the Tax Benefit

Step 1: Recognition of the Tax Benefit

>>Test “More-Likely-Than-Not”→ 50%

>>Test Failed — do not recognize tax benefit

评估该减税项目被税务局认可（sustain）的可能性

Step 2: Measurement of the Tax Benefit

>>Recognize the largest amount of tax benefit that has a greater than 50 percent likelihood.

>>If the tax position is based on clear and unambiguous tax law, recognize the full benefit.

估计减税项目至终能够抵减税款的金额

5. Enacted Tax Rate

在计算DTA 和DTL的时候，企业需要预估以后年度的税率，至终预计出的适用税率就是Enacted Tax Rate.

6. Balance Sheet Presentation

Under U.S. GAAP, all DTL and DTA must be netted and presented as one amount （a net non-current asset or a net non-current liability）, unless the deferred tax liabilities and assets are attributable to different tax-paying components of the entity or to different tax jurisdictions.

以上就是AICPA—FAR：Income Tax—递延的流入流出相关内容，网校为大家整理了一套电子版AICPA备考资料：点击领取2019年AICPA电子版备考资料>>>不知道是否具备考试资格的小伙伴可以点击这里免费预评估考试资格，网校考务老师帮大家快速定位！

2020年AICPA报考条件预评估