NO.PZ202308140300010402
问题如下：
Q. Relative to Marcy’s effective tax rate on foreign income, the company’s effective tax rate on US income was:选项：
A.lower in each year presented. B.higher in each year presented. C.higher in some periods and lower in others.解释：
C is correct. In Year 1, the effective tax rate on foreign operations was 37.6 percent [(USD17,591 + USD262)/USD47,542], and the effective US tax rate was [(USD31,143 − USD5,325)/USD97,321] = 26.5 percent. In Year 2, the effective tax rate on foreign operations was 25.6 percent, and the US rate was 26.4 percent. In Year 3, the foreign rate was 25.7 percent, and the US rate was 24.0 percent.
怎么做看表的题，区分正负，加减？
