问题
单项选择题
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 no temporary differences, tax expense equals taxes payable.
答案
参考答案：B
解析：
Gains or losses from marketing marketable securities to their market values will reverse if they are sold and are thus temporary differences.