问题如下：
In 2017, PZ company report income taxes is:
选项：
A. 65,000
B. 62,700
C. 2,300
解释：
Answer is B, total income tax is current income taxes plus deferred income taxes=65,000+（-2,300）=62,700
deferred income tax是递延所得税负债吗？
纠纠_品职答疑助手 · 2020年06月20日
嗨，努力学习的PZer你好：
不太一样。
这是是指递延所得税，还是一个流量的概念。
而递延所得税资产、负债是一个存量的概念。
举个例子，上期的递延所得税负债是10000，本期递延所得税如题目是-2300。
在税率不变的情况下，则当期的递延所得税负债是10000-2300。
-------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
kevinzhu · 2020年07月05日
In 2017, PZ company’s Income tax expense = Current tax expense + deferred income expense- Deferred tax income =65000+(-2300)-0=62700
kevinzhu · 2020年07月05日
这个大题的第3小问，In 2018, PZ company pretax financial income is =(current income taxes +deferred income expense - deferred income taxes)/effective tax rate =(72000+0-320)/0.28=256000
62,700 2,300 Answer is totincome tis current income taxes plus ferreincome taxes=65,000+（-2,300）=62,700taxes payable 和current texpense 含义应该是一致的吧？老师能不能总结下，会计报表、税务局报表上分别有哪些名词？有点晕
PZ company hcurrent income taxes is 65,000 anferreincome taxes is (2,300) in 2017, current income taxes is72,000 anferreincome taxes 320 in 2018, the trate is 28% aneffective trate is 26.3% Income texpense =Current texpense +/ - ferretexpense / income 如果-2300为 ferretexpense，totincome tax in 2017==65000+(-2300)=62700 如果-2300为ferretincome，totincome tax in 2017==65000-(-2300)=67300 如果-2300为 ferretexpense，totincome tax in 2018=72000+320=72320 如果-2300为ferretincome，totincome tax in 2017==65000-(320)=64680 这样理解问题出在哪里？
①In 2017, PZ company report income taxes = current income taxes +ferreincome expense - ferreincome taxes =65000-（-2300）=67300 ②in 2017, PZ company pretfinanciincome =income taxes/effective trate =67300/0.263= ③In 2018, PZ company pretfinanciincome is =(current income taxes +ferreincome expense - ferreincome taxes)/effective trate =(72000-320)/0.263=272548