NO.PZ201601210100018903
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.
解析：provision for income taxes 是会计上的income tax expense，题目问相比会计上的所得税，企业实际上交的税，也就是税务上的所得税，是更高还是更低。
这道题目就是问企业确认的所得税的数字（financial reporting）和本年需要付给税务局的数字（tax reporting）哪个比较大。
从题目的最后一行数字我们发现net deferred tax liability 从2006年的 23483 变成了2007年的15033, 债务是在变少的。说明在2007年支付了一些之前的年度递延所得税，才会使负债降低，说明支付给税务局的钱>企业确认的所得税费用。
能不能通过income tax expense和current tax expense那个公式的角度通过计算帮忙分析下？
