NO.PZ2018062004000176
问题如下：
If company has pretax income is $1,500,000，taxable income is $1,000,000 and tax rate is 35%, the company should report current tax expense is:
选项：
A.$350,000
B.$525,000
C.$175,000
解释：
Answer is A, current tax expense=taxable income * tax rate=1,000,000*35%=350,000
taxable income和pretax income是在不同表内体现，但是他们的计算公式是否相同呢？他们的数值是否相同呢？current tax expense=taxable income * tax rate，是否current tax expense=pretax income* tax rate呢？
