If difference between accounting profit and taxable income is temporary, deferred tax liabilities are created when:
A. financial accounting income tax expense is less than regulatory income taxes payable.
B. financial accounting income tax expense is more than regulatory income taxes payable.
C. accounting profit isless than taxable income.
参考答案：B
解析： income tax expense=taxes payable+ΔDTL-ΔDTA。
递延所得税资产(deferred tax asset，简称DTA)是由于taxable income大于pretax income(即taxes payable大于income tax expense)，可为公司日后在纳税方面带来一定得益的资产。相对于公司的财务报表来说，公司暂时多交了税，以后会有纳税的得益，这种将来的得益就记为资产。会产生DTA的科目有warranty，tax loss carry forward等。递延所得税负债(deferred tax Iiability，简称DTL)是由于taxable income小于pretaxlncome(即taxes payable小于income tax expense)，相对于公司财务报表而言，税单上显示要交的税少，相当于公司暂时少交了税，从而记为负债，表示暂时欠税务局的钱。产生DTL的原因有tax return用加速折旧法等，而financial report用直线折旧法。