請教CFA L1 會計部分問題 - 金融分析師

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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