Which of the following definitions used in accounting for income taxes is least accurate （）

A. An income tax expense is an expense resulting from current period pretax income and change in deferred taxes. 

B. A valuation allowance is a reserve against deferred tax assets based on the likelihood that those assets will not be realized.  

C. A deferred tax liability is a balance sheet amount related to the difference between tax expense and taxes payable that is expected to be recovered from future operations

背景

北方某市新建市民图书馆工程，为全现浇框架一剪力墙结构，周圈为框架结构，核心筒为剪力墙体，该图书馆地上12层，施工时核心筒部位进度提前周圈框架一层。

本工程剪力墙采用大钢模，框架部分模板体系采用覆膜多层板。结构施工期问正值秋季大风天气，风力达五级以上，对高处作业安全造成极大影响。考虑到工期紧张，仍继续进行结构施工。

为了抢工期，施工单位拟尽早拆除模板，进入后续施工，监理工程师以施工单位上报模板专项施工方案中缺少模板拆除相关内容为由，不予批准。

监理工程师做法是否妥当？并简述理由。