问题如下图：
选项：
A. 
B. 
C. 
解释：
觉得这题出的有点歧义，如果tax payable 与income tax expense 相同，那么不就是没有DTA和DTL了吗？
NO.PZ2016012101000177问题如下 Income texpense reporteon a company’s income statement equals taxes payable, plus the net increase in:A.ferretassets anferretliabilities.B.ferretassets, less the net increase in ferretliabilities.C.ferretliabilities, less the net increase in ferretassets. C is correct.Higher reportetexpense relative to taxes paiwill increase the ferretliability, wherelower reportetexpense relative to taxes paiincreases the ferretasset.解析考查income texpense和current texpense的关系式。Taxes payable，是真实要交的税费，也就是treporting损益表中的current texpense。Income texpense = Current texpense +/ -ferretexpense / income其中ferretexpense=ΔL，即increase in L。ferretincome=ΔA，即increase in A减去net increase inA是什么意思，还有net increase是啥
NO.PZ2016012101000177 ferretassets, less the net increase in ferretliabilities. ferretliabilities, less the net increase in ferretassets. C is correct. Higher reportetexpense relative to taxes paiwill increase the ferretliability, wherelower reportetexpense relative to taxes paiincreases the ferretasset. 解析考查income texpense和current texpense的关系式。 Taxes payable，是真实要交的税费，也就是treporting损益表中的current texpense。 Income texpense = Current texpense +/ -ferretexpense / income 其中ferretexpense=ΔL，即increase in L。 ferretincome=ΔA，即increase in 我还以为是得她L少于得她A，是个净值的意思，太坑了，减不用minus还有用less的
NO.PZ2016012101000177 之前讲存货也有BASE 法则。BASE 法则是说期末的值等于期初的值加上这一年的加项，再减去这一年的减项么？
能不能载一下为什么选c，没看懂解析。
ferretassets, less the net increase in ferretliabilities. ferretliabilities, less the net increase in ferretassets. C is correct. Higher reportetexpense relative to taxes paiwill increase the ferretliability, wherelower reportetexpense relative to taxes paiincreases the ferretasset.麻烦老师还想问下 那tpayable 和 current texpense 有什么直接的联系吗
