问题
单项选择题
Which of the following statements is FALSE（）
A. A deferred tax asset results when pretax income exceeds taxable income.
B. Taxable income is a term used for tax reporting, while pretax income is used with financial reporting.
C. When a deferred tax liability reverses, it means that a cash outflow for taxes is occurring.
答案
参考答案：A
解析：
A deferred tax asset results when taxable income exceeds pretax income.
