NO.PZ2018062004000181
问题如下:
Income or expense item not allowed by tax legislation, the result is:
选项:
A.
temporary difference
B.
deferred tax asset
C.
permanent difference
解释:
Answer is C, permanent differences are differences between tax and financial reporting of revenue or expense that will not be reversed at future date.
但是题目中表达的,也没说是暂时性还是永久性差异啊,怎么就选C呢?