NO.PZ2024011002000140
问题如下：
Which of the following statements about tax rates is correct?
选项：
A.The effective tax rate is typically used for forecasting cash flows.
B.The cash tax rate is relevant for projecting earnings on the income statement.
C.A company’s income tax expense equals the sum of current taxes plus the change in deferred tax assets and liabilities.
解释：
A company’s income tax expense equals the sum of current taxes (i.e., the amount currently payable) plus the change in deferred tax assets and liabilities. A is incorrect because the cash tax rate is typically used for forecasting cash flows. B is incorrect because the effective tax rate is relevant for projecting earnings on the income statement.虽然知道选c,但是还是ab值得是什么，因为平时工作不用这个，学完有限抽象
