问题：An amount is transferred from the deferred tax account to the tax account in profit or loss. How does this affect tax payable?
　　A. The company will pay less tax the following year.
　　B. There is no effect on the tax payable.
　　C. The company has more tax to pay.
　　D. The company has less tax to pay.
　　答案：The correct answer is: There is no effect on the tax payable.
　　Deferred tax is an accounting device. It does not affect tax payable.
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