AICPA—FAR：Income Tax—遞延的流入流出（下）

2020年美國CPA考試已經(jīng)開始，為幫助廣大學(xué)員高效備考，正保會(huì)計(jì)網(wǎng)校美國CPA老師特別為學(xué)員總結(jié)了美國CPA考試《財(cái)務(wù)會(huì)計(jì)與報(bào)告》知識(shí)點(diǎn)：Income Tax—遞延的流入和流出（下），以備迎接美國CPA考試，祝您在網(wǎng)校學(xué)習(xí)愉快！考試順利！

上接：AICPA—FAR：Income Tax—遞延流入流出（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

不確定的稅務(wù)狀況：企業(yè)在經(jīng)營過程中為了避稅，經(jīng)常會(huì)采取一系列以試圖避稅為目的的措施，由于申報(bào)納稅比企業(yè)內(nèi)部會(huì)計(jì)處理更加滯后，且采取此類措施的企業(yè)會(huì)傾向于認(rèn)為該措施能夠成功減免所得稅，故而這些措施首先會(huì)影響企業(yè)的日常賬務(wù)處理和財(cái)務(wù)報(bào)告，之后再影響納稅申報(bào)單。

然而，企業(yè)所采取的避稅措施有可能會(huì)被稅務(wù)局或稅務(wù)法院裁定為不合理避稅措施，這種可能性會(huì)使企業(yè)面臨巨額的稅款補(bǔ)繳甚至罰款，也就是說，如果不能正確的在財(cái)務(wù)報(bào)表上反映企業(yè)避稅措施失敗的可能性和相關(guān)的金額，就可能導(dǎo)致一些潛在的稅務(wù)負(fù)債不被列報(bào)。

由于某些避稅活動(dòng)的實(shí)際效果是未知且不確定的，這些避稅活動(dòng)會(huì)使企業(yè)提交的納稅申報(bào)表處于一個(gè)不確定的稅務(wù)狀況（Uncertain Tax Positions），這種不確定的狀況，可能會(huì)給企業(yè)帶來稅務(wù)方面的負(fù)債。

因此，為了避免不確定稅務(wù)狀況不被記錄導(dǎo)致財(cái)務(wù)報(bào)表使用者的決策受到影響，US GAAP規(guī)定，企業(yè)必須在它們的財(cái)務(wù)報(bào)表上記錄不確定稅收狀況導(dǎo)致的或有損失。

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

評(píng)估該減稅項(xiàng)目被稅務(wù)局認(rèn)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.

估計(jì)減稅項(xiàng)目至終能夠抵減稅款的金額

5. Enacted Tax Rate

在計(jì)算DTA 和DTL的時(shí)候，企業(yè)需要預(yù)估以后年度的稅率，至終預(yù)計(jì)出的適用稅率就是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.

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