In accounting for taxes, which of the following statements about temporary and permanent differences is least accurate?
A. A permanent difference is reflected in the financial statements by adjusting the effective tax rate.
B. Gains or losses from carrying marketable securities at market value are permanent differences.
C. If a company has permanent but on temporary differences, tax expense equals taxes payable.
D. Tax-exempt interest revenue results in a permanent difference between taxable and pretax income.
如下正确答案。哪位大虾能解释一下本题的各个选项？
the answer is B
[此贴子已经被作者于2009-4-5 11:34:27编辑过] | 
发表于 2009-4-5 11:14
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