Income tax expense 计算问题 taxes

apple888

Schweser Book 3 Page 245 Qestion 10' answer:

Tax expense=taxes payable+increase in deferred taxes=$5000+($10000-$4000),

这里的第二项从何而来？

胡老师

increase in deferred taxes  递延账户的变化额，期末余额与期初余额的差额