NO.PZ2024011002000120
问题如下：
Assume U.S. GAAP applies unless otherwise noted. A company reports net income of $800,000 for the year. The table below indicates selected items which were included in net income and their associated tax status.
The company’s tax
rate is 35 percent. The company’s current income taxes payable (in $) is closest to:
选项：
A.206,500.00 B.276,500.00 C.360,500.00解释：
这里在求temporary difference的时候，何老师讲的用accounting base -tax base, 里面涉及到asset 的项目用+， 涉及到libility 的项目用-， 这个asset 的项目和libility的项目怎么区分呢？ 这个没搞明白。
