Multinationals are in line for a windfall from President Donald Trump's call to cut the tax rate on U.S. companies' stockpiled overseas earnings, but a select few would do better than others.

Apple and Pfizer may enjoy an extra earnings bump because of their previous accounting maneuvers, while companies including Microsoft, Merck & Co. and Exxon Mobil might have to log a one-time earnings hit, data recorded in their public filings suggest.

The difference, which could mean a bookkeeping boost of as much as $7.9 billion for Apple and $5.3 billion for Pfizer, can be found on both companies' balance sheets. Both have created multibillion-dollar "deferred tax liabilities" to reflect the U.S. taxes they expect to owe on their accumulated offshore income.