问题如下：
Income tax expense reported on a company’s income statement equals taxes payable, plus the net increase in:
选项：
A. deferred tax assets and deferred tax liabilities.
B. deferred tax assets, less the net increase in deferred tax liabilities.
C. deferred tax liabilities, less the net increase in deferred tax assets.
解释：
C is correct.
Higher reported tax expense relative to taxes paid will increase the deferred tax liability, whereas lower reported tax expense relative to taxes paid increases the deferred tax asset.
麻烦老师还想问下 那tax payable 和 current tax expense 有什么直接的联系吗