When the Rivers Company filed its corporate tax returns for the first quarter of the current year, it owed a total of $ 6.7 million in corporate taxes. Rivers paid $ 4.4 million of the tax bill, but still owes $ 2.3 million; it also received $ 478000 in the second quarter as a down payment towards $ 942000 in custom-built products to be delivered in the third quarter. Its financial accounts for the second quarter most likely show the $ 2.3 million and the $ 478000 as $ 2.3 million $ 478000.（）

A. Income tax payable unearned revenue.

B. Income tax payable accrued revenue.

C. Deferred tax liability unearned revenue.

海关验收：串的“红绿通道”指的是（）

A.应税通道

B.免税通道

C.安全通道

D.半税通道

E.货物通道