想问一下这道题是什么意思？选项a、b、c分别是什么意思？
问题如下图：
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年04月24日
同学你好
下列哪个关于tax的说法是错误的？
A.应税所得（taxable income）是在计税基础（tax base）上用税率算出来的
B.应付所得税（taxes payable）是因为公司有应税所得而导致的一个负债
C.税前利润（pretax income）可以用所得税费用除以税率（income tax expense/tax rete）计算出来
AB都正确，taxable income是用计税基础算出来的，是企业实实在在应该交的税。如果应该交的这个税还没有用cash交，那么就还在企业的负债里，这个科目是taxes payable。C错误，因为pretax income和income tax expense都是会计上的概念，是I/S上的金额，但是tax rate是税务局那边的税率，这个税率是用来计算taxes payable的，在税务局那边，taxes payable=taxable income*tax rate。Accounting base的income tax expense包含了taxes payable的金额，还包含了当期的deffered tax expense/income。如果对上述的各个名词理解不够清晰，建议重新学一下terminology for taxation一节。加油
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C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 trate）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 / trate了。实际税率 = 90*40%/100 = 36% 这三个能翻译一下么？
NO.PZ2016012102000129问题如下Whiof the following statements regarng tis least likely appropriate?A.Taxable income is the income subjeto tbase on the treturn.B.Taxes payable is the tliability on the balansheet causetaxable income.C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C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 trate）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 / trate了。实际税率 = 90*40%/100 = 36% Taxable income is the income subjeto tbase on the treturn.
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C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 trate）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 / trate了。实际税率 = 90*40%/100 = 36% 如题。谢谢老师！
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C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 trate）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 / trate了。实际税率 = 90*40%/100 = 36% 老师您好，请问解答中的“实际税率”的知识内容对应讲义中的哪一部分，感谢。
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C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 trate）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 / trate了。实际税率 = 90*40%/100 = 36% A.Taxable income is the income subjeto tbase on the treturn.——个人理解，taxable income = taxable revenues- tctible expenses，不涉及tbase；B.Taxes payable is the tliability on the balansheet causetaxable income.Taxes payable = Taxable income * trate这个应付所得税，不就是税局计算的税么？跟BS有什么关系？