【The change in the net deferred tax liability is 12,000,Therefore, the income tax expense =19,000+12,000=31,000】这个没看懂,为什么tax payable就一定是tax expense呢?
No.PZ2021050901000077 (选择题)
The following information is available about a company:
The company's 2020 income tax expense (in thousands) is closest to:
DTL in 2020=(280,000-210,000)*30%=21,000
DTL in 2019=(220,000-190,000)*30%=9,000
The change in the net deferred tax liability is 12,000