1個回答
Sinny助教
2020-02-13 09:55
該回答已被題主采納
同學(xué)你好,由于income tax expense=tax payable + delta DTL-delta DTA
這里provision指的就是income tax expense,而tax payable指的就是當(dāng)期應(yīng)當(dāng)支付的cash tax payment
而delta DTL-delta DTA的結(jié)果是負數(shù),那么意味著當(dāng)期支付的cash tax payment要大于income tax expense,即題目的provision,因此選擇B選項
