问题如下:
In early 2009 Sanborn Company must pay the tax authority €37,000 on the income it earned in 2008. This amount was recorded on the company’s 31 December 2008 financial statements as:
选项:
A. taxes payable.
B. income tax expense.
C. a deferred tax liability.
解释:
A is correct.
The taxes a company must pay in the immediate future are taxes payable.
解析都看了,道理都懂,但是课上讲解时说的是tax payable 这个terminology是用在TR中的,请确定一下是不是这样,谢谢。