30．Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Which one of the following items would most likely result in a permanent difference between pretax financial income and taxable income?
Select exactly 1 answers from the following:
A. Tax credit.
B. Warranty expense.
C. Depreciation expense.
D. Interest income on corporate bonds.
答案和详解如下！
Feedback: Correct answer: A
The Analysis and Use of Financial Statements, 3rd edition, Gerald I. White, Ashwinpaul C. Sondi and Dov Fried (Wiley, 2003), pp. 293, 308 2006 Modular Level I, Vol. II, pp. 866-877, 885 Study Session 10-42-d distinguish between temporary and permanent items in pretax financial income and taxable income
Tax credits directly reduce taxes payable.
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发表于 2006-11-22 11:00
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