NO.PZ2019120301000072
问题如下：
Question Deferred tax liabilities result when:选项：
A.taxable income in a period is less than reported financial statement income before taxes. B.items of expense are included in financial statement income in earlier periods than those for which taxable income is reported. C.straight-line depreciation methods are used for tax purposes and accelerated methods are employed for financial statement purposes.解释：
SolutionA is correct. Deferred tax liabilities result when, for a given period, taxable income and the associated income tax payable are less than the reported financial statement income before taxes and the associated income tax expense.
B is incorrect because if items of expense are included in financial statement income in earlier periods than those for which taxable income is reported, then the financial statement income and associated reported income tax expense will be less than taxable income and actual income tax payable. A deferred tax liability occurs only in the opposite case, when taxable income and income tax payable are smaller. Deferred tax liabilities result from timing differences between financial statement income and taxable income when taxable income is lower than financial statement income, not higher.
C is incorrect because straight-line depreciation methods result in lower depreciation expense than accelerated methods. This approach would produce higher taxable income than financial statement income, with no resulting deferred tax liability.
taxable income in a period is less than reported financial statement income before taxes.
“ in a period ”是指前期还是后期呢？
DTL是指现在的折旧更高，未来的税更多，所以如果答案这句话是对的，那么这个in a period是指前期是吗？
还是说这句话的意思就是，有那么一个时期，是taxable income is less than reported financial statement income before taxes.
那如果是这个意思，这句话换成，有那么一个时期，是taxable income is “more" than reported financial statement income before taxes.是不是也是对的？
