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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2691572
1. A company reported deferred tax liabilities of $500,000 and deferred tax assets of $350,000. If tax rates change and the company continues to grow, using the liability method of accounting for deferred taxes will most likely result in:
  • A.Increased equity if tax rates decrease.
  • B.Increased equity if tax rates increase.
  • C.No change in equity because the deferred tax liability is not likely to reverse.

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