永久性差异能举个实物中的例子吗？

问题如下：

When accounting standards require recognition of an expense that is not permitted under tax laws, the result is a:

选项：

A.

deferred tax liability.

B.

temporary difference.

C.

permanent difference.

解释：

C is correct.

Accounting items that are not deductible for tax purposes will not be reversed and thus result in permanent differences.

解析：对于一笔费用，会计上要求确认，但是税法上不允许确认，这个是永久性差异。

今天多交的税将来也不会因为这笔费用在tax reporting上可以确认而少交，因为tax reporting是不确认这笔费用的，现在不行，将来也不行，因此是永久性差异，选项C正确。