问题
单项选择题
Which of the following statements is FALSE Under the liability method of accounting for deferred taxes, if the tax rate falls :
A．
| A. income increases. |
B．
| B. tax expense decreases. |
C．
| C. deferred tax liabilities increase. |
答案
参考答案：C
解析：Deferred tax liabilities move in the same direction as the change in tax rate. ff tax rates fall, deferred tax liabilities also fall.