问题
单项选择题
Which of the following statements about the liability method of accounting for deferred taxes is FALSE（）
A. The focus of the liability method is the balance sheet.
B. The estimates of future tax liability are changed if the tax rate is changed.
C. Deferred tax assets and liabilities result from the calculation of deferred tax expense.
答案
参考答案：C
解析：
Differences in taxable and pretax incomes that will reverse in future years result in deferred tax assets and liabilities, not the calculation on deferred tax expense. The focus of the liability method is the balance sheet, as deferred tax assets and liabilities are calculated directly; deferred tax expense used to determine reported income is a consequence of the balance sheet calculations.