求问cfa一级一道会计题 accounting, purposes, 会计

阿晃

如图，求问大神，答案为什么没有考虑accounting expenses that are not deductible for tax purposes, 我觉得它会产生deferred tax asset。所以答案应该选c？

xiaoxi32167

accounting expenses that are not deductible for tax purposes这部分是永远不能抵税的，会造成Permanent differences。。没有deferred tax asset或者liability