NO.PZ2016012102000129
问题如下：
Which of the following statements regarding tax is least likely appropriate?
选项：
A.Taxable income is the income subject to tax base on the tax return.
B.Taxes payable is the tax liability on the balance sheet caused by taxable income.
C.Pretax income can always be calculated by income tax expense dividing tax rate.
解释：
C is correct.
There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.
还是没明白C为什么是错的。
还有就是看到有如下解释：
“C错误，因为pretax income和income tax expense都是会计上的概念，是I/S上的金额，但是tax rate是税务局那边的税率，这个税率是用来计算taxes payable的，在税务局那边，taxes payable=taxable income*tax rate。”
是说FR和TR上的税率不一样么？如果不一样的话FR上的税是按照什么税率计算的呢？
