依照《矿山安全法实施条例》的规定，矿山企业对职工的安全教育、培训应当包括()。

A financial analyst would classify deferred tax liabilities as equity (versus a liability) when:

A.the deferred tax liabilities are expected to decline over time.

B.the deferred tax liabilities are predominantly comprised of permanent differences.

C.a change in tax law may result in the deferred taxes never being paid by the company.

ability method of accounting for deferred taxes, a growing firm would expect an increase in the statutory tax rate to result in:

A. Increase equity

B. Decrease equity

C. No change in equity

reporting information:

·Deferred tax asset of $1,000.

·Deferred tax liability of $5,000.

Based only on this information and the news that the tax rate will decline to 40%, Bao Corporation’s:

A.deferred tax asset will be reduced by $400 and deferred tax liability will be reduced by $2,000.

B.deferred tax liability will be reduced by $1,000 and income tax expense will be reduced by $800.

C.deferred tax asset will be reduced by $200 and income tax expense will be reduced by $1,000.

When the expected tax rate changes, deferred tax:

A.expense is calculated using current tax rates with no adjustments.

B.liability and asset accounts are adjusted to reflect the new expected tax rate.

C.liability and asset accounts are maintained at historical tax rates until they reverse.

ate？

A.Income tax expense is based on current period pretax income adjusted for any changes in deferred tax assets and liabilities.

B.A valuation allowance is a reserve against deferred tax assets based on the likelihood that those assets will not be realized.

C.A deferred tax liability is created when tax expense is less than taxes payable and the difference is expected to reverse in future years.

(c) the deferred tax implications (with suitable calculations) for the company which arise from the recognition

of a remuneration expense for the directors’ share options. (7 marks)

.It is estimated that Bao will incur $100,000 in warranty expenses during its 5-year warranty period.Bao’s tax rate is 30%.To account for the tax implications of the warranty obligation prior to incurring warranty expenses, Bao should:

A.record a deferred tax asset of $30,000.

B.record a deferred tax asset of $30,000.

C.make no entry until actual warranty expenses are incurred.

(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS

including the provision in the opening IFRS balance sheet. (4 marks)

a 35% tax rate will apply in the future, how much will be record as a deferred tax liability during the year？

A. $14,700.

B. $27,300.

C. $42,000.