单选题
Which of the following statements is FALSE? A. A deferred tax asset results when pretax income exceeds taxable income. B. Taxable income is a term used for tax reporting, while pretax income is used with financial reporting. C. When a deferred tax liability reverses, it means that a cash outflow for taxes is occurring.
【正确答案】
A
【答案解析】A deferred tax asset results when taxable income exceeds pretax income.