问题如下:
3. Compared to the provision for income taxes in 2007, the company’s cash tax payments were:
选项:
A. lower.
B. higher.
C. the same.
解释:
B is correct.
The net deferred tax liability was smaller in 2007 than it was in 2006, indicating that in addition to meeting the tax payments provided for in 2007 the company also paid taxes that had been deferred in prior periods.
可不可以这样理解 两年DTA相减为2049 两年DTL相减为6401 6401大于2049,说明公司支付了更多的钱去付以前的税。所以是higher? 另外请问如果用NET DTL怎么分析呢谢谢