问题
单项选择题
An analyst gathered the following information about a company: Taxable income is $ 40000. Pretax income is $ 50000. Current tax rate is 50%. Tax rate when the reversal occurs will be 40%. What is the company’ s deferred tax liability at the end of year 1
A．
| A. $ 35OO. |
B．
| B. $ 4000. |
C．
| C. $ 4500. |
答案
参考答案：B
解析：The tax rate that should be used is the expected tax rate when the liability reverses. The deferred tax liability will be $10000×40%=$ 4000.