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.
参考答案：A
解析：
The $478000 is unearned revenue, a liability. The $2.3 million owed to the government but not yet paid is income tax payable, also a liability. Deferred tax accounts arise from temporary differences between tax reporting and financial reporting.
并试验它的性质，回答下列问题： 
，所用的药品是 和 。（写化学式）
，装置B中应盛放的药品名称是 ，实验现象是 ，反应的化学方程式为 。
具有 的性质。