NO.PZ201601210100018601
问题如下：
1. In 2007, the company’s US GAAP income statement recorded a provision for income taxes closest to:
选项：
A.$30,632.
B.$54,144.
C.$58,772.
解释：
B is correct.
The income tax provision in 2007 was $54,144, consisting of $58,772 in current income taxes, of which $4,628 were deferred.
解析：provision for income taxes就是指会计上的所得税费用，包括了税务局要求当期缴纳的部分（current tax expenses），也包括递延的部分（deferred tax expense/income）。本题考查的就是这个公式：
Income tax expense = Current tax expense +/ - Deferred tax expense / income
因此2007年的provision for income taxes，即income tax expense in 2007=54,144。这个数字题目直接就给出了，不需要进行计算。
请问老师：
括起来的数字就减掉，不括起来的数字就加上吗？4752是deferred tax income?5138是deferred tax expense吗?这种表格判断起来加减怎么看呀？
