开办银期转账业务，应取得上级行授权并向市分行向当地（）备案。
A.人民银行
B.建设银行
C.农业银行
D.银监局
参考答案：D
一个比的比值是1.6，这个比化成最简整数比是（ ）。
Which of the following statements about tax deferrals is FALSE()
A. Income tax paid can include payments or refunds for other years.
B. A deferred tax liability is expected to result in future cash outflow.
C. Taxes payable are determined by pretax income and the tax rate.
