Question

ACCA 问题， 谁能帮我翻译这段话，尤其是最后一句话大神们，谁能帮我翻译这一段话，尤其是最后一句话

大神们，谁能帮我翻译这一段话，尤其是最后一句话
5) On 31 December 2012, Pink Ltd made a rights issue on a 1 for 4 basis. The issue was fully subscribed and raised $5m. Deferred tax of $1million arose in the year on the gains on investments in equity in the year was made to take changes in fair value through other comprehensive income. 这个Deferred tax liability 递延所得税负债应该怎么理解。

Answer 1

first of all, right issue has nothing to do with DTL.
DTL arise when tax base less than book value. When there is gain on investment through OCI, the book value of investment increased while tax base remains unchanged.(In other words, gain on investment under equity method is not taxable, will be taxable while disposal, a temporary difference).

Answer 2

31十二月2012，公司做了一个粉红色的权利问题在1 4基础。问题是全部认购了500万美元。递延所得税为100万美元在今年出现在在今年股权投资收益是通过其他综合收益以公允价值变动。

Answer 3

忘记了，P2的书里我记得有讲的吧。。。。。