单选题 An analyst gathered the following information about a company:
●Taxable income is $63000.
●Pretax income is $72000.
●Current tax rate is 40%.
●Tax rate when the reversal occurs will be 30%.
What is the company"s deferred tax liability at the end of year 1?
【正确答案】 B
【答案解析】[解析] 在本题的计算中,应当使用发生反转时的预期税率。因此,递延税金负债=(72000-63000)×30%=2700(美元)。