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.
根据C选项说的，Pretax income是公司的会计科目，income tax expense也是公司的会计科目，二者之间就是差tax rate呀，这里面不涉及税务局的问题
