NO.PZ2016012102000129
问题如下：
Which of the following statements regarding tax is least likely appropriate?
选项：
A.Taxable income is the income subject to tax base on the tax return.
B.Taxes payable is the tax liability on the balance sheet caused by taxable income.
C.Pretax income can always be calculated by income tax expense dividing tax rate.
解释：
C is correct.
There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.
考点：所得税
题目问哪个最不正确。
C选项：税前收入总是可以通过所得税费用除以税率来计算。
在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率
考虑税收调整后的税率叫 有效/实际税率（effective tax rate）
举个例子：
如果一个公司税前收入是100，税率是40%
但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。
这样它税前收入就不等于income expense / tax rate了。
实际税率 = 90*40%/100 = 36%
这三个选项能翻译解释一下么？
