问题如下:
A decrease in tax rate will:
选项:
A.increase taxable income and therefore increase deferred tax liability.
B.decrease deferred tax liability and increase deferred tax asset.
C.decrease both deferred tax liability and deferred tax asset.
解释:
C
Taxable income will not change if the tax rate changes. When tax rate decreases, both deferred tax liability and deferred tax asset will decrease.
老师,这一题完全没有理解,请麻烦再具体解释下,谢谢~新年快乐~