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.
上串联一个或几个电阻，利用分压关系，以满足电表偏转的要求。若“改装”成量程为12V的电压表，在三个给定的定值电阻中应选用__________，将“改装”成的电压表内部结构电路图画在图甲方框中（标注出所用器材的符号） 
表示，选好器材后，他设计了以下三个实验电路图，如图乙所示。你认为有没有一个合理的电路，如有，请将其还原成实验原理图，画在图丙方框内；如没有，请你帮他设计一个合理的电路，并将其画在图丙方框内。 
