# 请详细解释下AB

NO.PZ2016012102000129

Which of the following statements regarding tax is least likely appropriate?

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.

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.

C选项：税前收入总是可以通过所得税费用除以税率来计算。

A.Taxable income is the income subject to tax base on the tax return.

——个人理解，taxable income = taxable revenues- tax deductible expenses，不涉及tax base；

B.Taxes payable is the tax liability on the balance sheet caused by taxable income.

Taxes payable = Taxable income * tax rate

###### 1 个答案

A 选项对应紫色，意思：taxable income是指一种税务上计算的需要交税的公司收益

B选项对应黄色和红色，意思：由于有taxable income,所以公司就会计一个应付税费，这个科目属于资产负债表中的负债科目——一般税务局计算公司要交的税以后，公司不会立刻就交现金出去，而是会先在资产负债表里计提负债，同时利润表里计提费用。等到正式交现金出去的时候再减现金（减资产），加回tax payable（加负债）。

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