Which of the following statements is CORRECT? Income tax expense:
A)is the amount of taxes due to the government.
B)includes taxes payable and deferred income tax expense.
C)is the reported net of deferred tax assets and liabilities.
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答案:B
Income tax expense is defined as expense resulting from current period pretax income. It includes taxes payable and deferred income tax expense. Taxes payable are the amount of taxes due the government.
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