NO.PZ2016012101000177
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.
解析：考查income tax expense和current tax expense的关系式。
Taxes payable，是真实要交的税费，也就是tax reporting损益表中的current tax expense。
Income tax expense = Current tax expense +/ - Deferred tax expense / income
其中deferred tax expense=ΔDTL，即increase in DTL。
Deferred tax income=ΔDTA，即increase in DTA。
之前讲存货也有BASE 法则。BASE 法则是说期末的值等于期初的值加上这一年的加项，再减去这一年的减项么？
