NO.PZ2016012102000128
问题如下：
Which of the following is the main cause of defered tax liabilities and deferred tax assets?
选项：
A.Whether the firm under the management control.
B.A difference between basic and diluted earnings.
C.A difference between financial accouting standard and tax regulations.
解释：
C
The amount of income tax expense recognized in the income statement may differ from the actual taxes owed to the taxing authorities. The difference causes DTA or DTL.
想不明白为什么会有两套系统，这样不是很麻烦么？税务局那么多公司一个一个分析，然后判断他们报表应该是怎么样的不是很麻烦么？审计师审一家公司就要耗费大量精力，税务局怎么忙的过来？为啥不能统一标准呢？学生先按照自己的理解做作业，交给老师审批，然后根据老师的建议修改作业，最后这个修改后的作业展示出来给大众看，这样不是更精准么？
