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.
老师 对于永久性差异 比如 会计准则要求交10000 税法上交了8000 剩下的2000如何计入B/S里使得左右两边平衡。