问题
单项选择题
When a deferred tax liability account reverses it means that:（）
A. cash flows have been lessened by the amount of the reversal.
B. the actual tax bill is equal to the tax expense reported in the income statement.
C. the actual tax bill is greater than the tax expense reported in the income statement.
答案
参考答案：C
解析：
Deferred tax liabilities occur when taxable income is sheltered (postponed) in tax accounting but is reported as pretax income in financial accounting. When the deferred tax liability reverses, it means that the tax sheltering has ended and a cash outflow for taxes is being made.