NO.PZ2019120301000250
问题如下：
A company’s provision for income taxes resulted in effective tax rates attributable to loss from continuing operations before cumulative effect of change in accounting principles that varied from the statutory federal income tax rate of 34 percent, as summarized in the table below.
The $357,000 adjustment in Year 3 most likely resulted in:
选项：
A.an increase in deferred tax assets. B.an increase in deferred tax liabilities. C.no change to deferred tax assets and liabilities.解释：
SolutionC is correct. Accounting expenses that are not deductible for tax purposes result in a permanent difference, and thus do not give rise to deferred taxes.
另外请解释一下表格中各行的数据代表什么意思？
