試題詳解

18. ABC Company has a deductible temporary difference of €3,000,000 at the end of its first year of operations. Its tax rate is 40 percent. ABC has €1,800,000 of income taxes payable. At the end of the first year, after a careful review of all available evidence, ABC determines that it is probable that it will not realize €200,000 of this deferred tax asset. At the end of the second year of operations, ABC Company determines that it expects to realize €2,400,000 of this deductible temporary difference in the future. On ABC Company’s statement of financial position at the end of its second year of operations, what is the amount of deferred tax asset?
(A) €880,000.
(B) €960,000.
(C) €1,040,000.
(D) €1,200,000