登录之后可查看解析

D is corrent. A timing difference where, in the future, taxable income will be greater than financial (book) income is reported as a deferred tax liability. The amount to be recorded as the deferred tax liability is the temporary difference multiplied by the substantially enacted tax rate ($5,000 x 40% = $2,000).
A is incorrect. A timing difference where, in the future, taxable income will be greater than financial (book) income is reported as a deferred tax liability. The amount to be recorded as the deferred tax liability is the temporary difference multiplied by the substantially enacted tax rate ($5,000 x 40% = $2,000).  
A is incorrect. A timing difference where, in the future, taxable income will be greater than financial (book) income is reported as a deferred tax liability. The amount to be recorded as the deferred tax liability is the temporary difference multiplied by the substantially enacted tax rate ($5,000 x 40% = $2,000).  
A is incorrect. A timing difference where, in the future, taxable income will be greater than financial (book) income is reported as a deferred tax liability. The amount to be recorded as the deferred tax liability is the temporary difference multiplied by the substantially enacted tax rate ($5,000 x 40% = $2,000).