问题
单项选择题
An analyst gathered the following information about a company: Taxable income = $ 100000 Pretax income = $120000 Current tax rate = 20 % Tax rate when the reversal occurs will be 10 % What is the company's tax expense
A．
| A. $ 22000. |
B．
| B. $ 24000. |
C．
| C. $10000. |
答案
参考答案：A
解析：Deferred tax liability = (120000-100000) ×0.1=2000. Tax expense = current tax rate×taxable income + deferred tax liability 0.2 ×100000 + 2000 = 22000