为什么不需要调整报表呢？

问题如下：

Lily is an expert in analyzing manufactoring industry. She reviews Firm B's financial statements carefully and finds a permanent difference between its taxable income and pretax income. She says, " It is unnecessary to adjust this difference in financial statement." Is Lily's opinion correct?

选项：

A.

The full amount of this difference should be added to deferred tax liabilities on balance sheet.

B.

The present value of this difference should be added to deferred tax liabilities on balance sheet.

C.

No need to adjust financial statement.

解释：

C is correct.

The permanent difference will cause the firm's effective tax rate to differ from the statutory tax rate, but have no effect on financial statements.

考点：永久性差异不会产生DTA/DTL

题目里的分析师发现 taxable income 和 pretax income有永久性差异，并认为没有必要因为这种差异，调整财务报表。

这个观点是正确的，我们在tax一章学过，会产生DTA和DTL的是AB和TB的暂时性差异，因为未来会回转所以才有递延所得税资产或负债。如果是永久性的差异，不涉及到未来回转的问题，就没有DTA/DTL。