问题如下：
3. Compared to the company’s effective tax rate on US income, its effective tax rate on foreign 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：
A is correct.
In 2007 the effective tax rate on foreign operations was 24.2 percent [($28,140 + $124)/$116,704] and the effective US tax rate was [($30,632 − $4,752)/ $88,157] = 29.4 percent. In 2006 the effective tax rate on foreign operations was 26.2 percent and the US rate was 35.9 percent. In 2005 the foreign rate was 24.1 percent and the US rate was 35.5 percent.
表里只有differ没有指出是DTL或是DTA，因为公示tax income expense=current +/- DTL、DTA，如何区分呢？还是说表李给的是net值？直接+？
