问题如下图：
选项：
A. 
B. 
C. 
解释：
这题B错了吧？taxable income、taxes payable都是tax的口径，liability on the B/S是accounting相关啊。
另外，C，pretax income（EBT）是accounting口径，income tax expense也是accounting口径，他们俩之间不存在暂时或永久性差异啊。只有tax、accountaccounting口径才会有啊。。。
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率（effective trate）举个例子如果一个公司税前收入是100，税率是40%但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 这三个能翻译一下么？
NO.PZ2016012102000129问题如下Whiof the following statements regarng tis least likely appropriate?A.Taxable income is the income subjeto tbase on the treturn.B.Taxes payable is the tliability on the balansheet causetaxable income.C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率（effective trate）举个例子如果一个公司税前收入是100，税率是40%但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% Taxable income is the income subjeto tbase on the treturn.
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率（effective trate）举个例子如果一个公司税前收入是100，税率是40%但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 如题。谢谢老师！
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率（effective trate）举个例子如果一个公司税前收入是100，税率是40%但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% 老师您好，请问解答中的“实际税率”的知识内容对应讲义中的哪一部分，感谢。
NO.PZ2016012102000129 问题如下 Whiof the following statements regarng tis least likely appropriate? A.Taxable income is the income subjeto tbase on the treturn. B.Taxes payable is the tliability on the balansheet causetaxable income. C.Pretincome calways calculateincome texpense ving trate. C is correct.There ma temporary or permanent fferenbetween pretincome antaxable income. In this case, the equation about pretincome anincome texpense es not work.考点所得税 题目问哪个最不正确。C税前收入总是可以通过所得税费用除以税率来计算。在不考虑税的调整情况 下（暂时性差异和永久性差异），税费=税前利润*所得税率考虑税收调整后的税率叫 有效/实际税率（effective trate）举个例子如果一个公司税前收入是100，税率是40%但是它含有的10块钱的免税收入， 那么它的income expense = 90*40% =36。这样它税前收入就不等于income expense / trate了。实际税率 = 90*40%/100 = 36% A.Taxable income is the income subjeto tbase on the treturn.——个人理解，taxable income = taxable revenues- tctible expenses，不涉及tbase；B.Taxes payable is the tliability on the balansheet causetaxable income.Taxes payable = Taxable income * trate这个应付所得税，不就是税局计算的税么？跟BS有什么关系？
