NO.PZ2016012101000176
问题如下：
In early 2009 Sanborn Company must pay the tax authority €37,000 on the income it earned in 2008. This amount was recorded on the company’s 31 December 2008 financial statements as:
选项：
A.taxes payable.
B.income tax expense.
C.a deferred tax liability.
解释：
A is correct.
The taxes a company must pay in the immediate future are taxes payable.
解析： 37000是公司真实需要付给税务局的钱，也就是tax payable，tax payable是税务局报表计算出来的税费，在缴纳之前也要确认在公司会计报表中，作为一项liability。选项A正确。
income tax expense是公司自己会计报表上认为自己应该交的税，这个金额通常是不等于真实要交的税的，二者的差额是ΔDTL或者ΔDTA。选项B、C不正确。
这道题不就是问的在公司的报表Financial repotiong里需要报的税么，在FR里不就是 income tax expense么
