CFA论坛 - Powered by Discuz! Board

标题: level I, a question on tax [打印本页]

作者: cowboy331 时间: 2009-4-5 11:14 标题: level I, a question on tax

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]

作者: JEASON10 时间: 2009-4-5 15:35

HUIFU ~~~

作者: 小小V 时间: 2009-4-8 02:59

let's see

作者: 小小V 时间: 2009-4-8 03:00

中了中了,是B,

作者: HAOHAOCHAN 时间: 2009-5-22 16:33

OK

作者: probity 时间: 2009-5-24 20:32

[此贴子已经被作者于2009-5-24 20:33:46编辑过]

作者: swmpyh 时间: 2009-5-28 16:59

 d

作者: kabuqinuo 时间: 2009-5-29 10:08

 ？

作者: cbot 时间: 2009-6-1 10:49

B. Gains or losses from carrying marketable securities at market value are permanent differences.

作者: angelawangxt 时间: 2009-11-30 09:46

B么

作者: angelawangxt 时间: 2009-11-30 09:47

B应该是timing difference

作者: cfa100 时间: 2009-12-3 14:27

thanks

作者: detoile 时间: 2010-5-11 13:18

作者: run4ever 时间: 2010-5-28 03:41

a

作者: prohide 时间: 2010-5-30 00:26

不懂看看

作者: henry345424 时间: 2010-6-1 16:39

f

作者: blah 时间: 2010-6-29 15:58

？？

作者: jumpalone 时间: 2010-7-20 17:22

[em54]

作者: limos 时间: 2010-7-28 14:17

 回复~~~~~~

作者: skysmiley430 时间: 2010-8-24 10:48

作者: thecure 时间: 2010-9-1 18:31

应该是B

欢迎光临 CFA论坛 (http://forum.theanalystspace.com/)