2015考研英语阅读递延资产是把双刃剑
<p> <span word="Double">Double</span>-<span word="edged">edged</span> <span word="deferral">deferral</span></p><p> 递延资产是把双刃剑</p><p> <span word="How">How</span> <span word="lower">lower</span> <span word="taxes">taxes</span> <span word="could">could</span> <span word="hurt">hurt</span> <span word="Americas">Americas</span> <span word="big">big</span> <span word="banks">banks</span></p><p> 低税为何会让美国大银行很受伤</p><p> <span word="WHEN">WHEN</span> <span word="is">is</span> <span word="a">a</span> <span word="corporate">corporate</span>-<span word="tax">tax</span> <span word="cut">cut</span> <span word="bad">bad</span> <span word="for">for</span> <span word="acorporation">acorporation</span>? <span word="When">When</span> <span word="it">it</span> <span word="would">would</span> <span word="trigger">trigger</span> <span word="hefty">hefty</span> <span word="write">write</span>-<span word="downs">downs</span> <span word="of">of</span> <span word="peculiar">peculiar</span> <span word="but">but</span> <span word="critical">critical</span> <span word="assets">assets</span>, <span word="as">as</span> <span word="is">is</span> <span word="the">the</span> <span word="caseat">caseat</span> <span word="some">some</span> <span word="of">of</span> <span word="Americas">Americas</span> <span word="largest">largest</span> <span word="banks">banks</span>. <span word="The">The</span> <span word="accounting">accounting</span> <span word="item">item</span> <span word="in">in</span> <span word="question">question</span> <span word="is">is</span> <span word="the">the</span> <span word="deferred">deferred</span>-<span word="tax">tax</span> <span word="asset">asset</span>. <span word="This">This</span> <span word="is">is</span> <span word="a">a</span> <span word="legacy">legacy</span> <span word="of">of</span> <span word="the">the</span> <span word="financial">financial</span> <span word="crisis">crisis</span>. <span word="Americas">Americas</span> <span word="tax">tax</span> <span word="code">code</span> <span word="allows">allows</span> <span word="losses">losses</span> <span word="amassed">amassed</span> <span word="duringthe">duringthe</span> <span word="meltdown">meltdown</span> <span word="to">to</span> <span word="be">be</span> <span word="used">used</span> <span word="to">to</span> <span word="offset">offset</span> <span word="future">future</span> <span word="tax">tax</span> <span word="bills">bills</span>. <span word="Since">Since</span> <span word="a">a</span> <span word="bank">bank</span> <span word="isincreasing">isincreasing</span> <span word="its">its</span> <span word="future">future</span> <span word="cashflows">cashflows</span> <span word="by">by</span> <span word="reducing">reducing</span> <span word="expected">expected</span> <span word="tax">tax</span> <span word="payments">payments</span>, <span word="this">this</span> <span word="is">is</span> <span word="recorded">recorded</span> <span word="as">as</span> <span word="an">an</span> <span word="asseton">asseton</span> <span word="the">the</span> <span word="balance">balance</span>-<span word="sheet">sheet</span>.</p><p> 什么时候削减公司税对公司不利?答案是，当它可能引发特殊而重要的资产发生重大减值时，就象美国最大的几家银行那样。我们这里要讨论的会计科目是递延税项资产，这是金融危机的产物。按照美国税法，经济崩溃时的累积亏损可用以抵减以后年度的税款。因为银行的预计税款支出减少，未来的现金流量将会增加，因此在资产负债表上它作为一项资产列示。</p><p> <span word="JPMorgan">JPMorgan</span> <span word="Chase">Chase</span> <span word="held">held</span> <span word="DTAs">DTAs</span> <span word="of">of</span> $16 <span word="billion">billion</span> <span word="at">at</span> <span word="the">the</span> <span word="end">end</span> <span word="of">of</span> <span word="last">last</span> <span word="year">year</span>, <span word="while">while</span> <span word="Bank">Bank</span> <span word="of">of</span> <span word="America">America</span> <span word="had">had</span> $27<span word="billion">billion</span>-<span word="worth">worth</span>. <span word="The">The</span> <span word="undisputed">undisputed</span> <span word="deferred">deferred</span>-<span word="tax">tax</span> <span word="king">king</span>, <span word="however">however</span>, <span word="is">is</span> <span word="Citigroup">Citigroup</span> <span word="with">with</span> <span word="slightly">slightly</span> <span word="more">more</span> <span word="than">than</span>$50 <span word="billion">billion</span>-<span word="worth">worth</span>, <span word="the">the</span> <span word="largest">largest</span> <span word="discretionary">discretionary</span> <span word="accounting">accounting</span> <span word="item">item</span> <span word="in">in</span> <span word="the">the</span> <span word="companys">companys</span> <span word="history">history</span>.</p>
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