问题
单项选择题
Which of the following statement about temporary and permanent differences is FALSE（）
A. Permanent differences are differences in taxable and pretax income that never reverse.
B. Temporary differences are differences in taxable and pretax income that reverse in future years.
C. Both temporary and permanent differences result in deferred tax consequences.
答案
参考答案：C
解析：
Only temporary differences result in deferred tax consequences.