c选项

问题如下：

Q. Which of the following is added to income tax payable to determine the company’s income tax expense as reported on the income statement?

选项：

A.Deferred tax assets

B.Deferred tax liabilities

C.Changes in deferred tax assets and liabilities

解释：

C is correct. The changes in deferred tax assets and liabilities are added to income tax payable to determine the company’s income tax expense (or credit) as it is reported on the income statement. A and B are incorrect because it is the changes in deferred tax assets and liabilities that are added to income tax payable.