问题
单项选择题
Which of the following statements regarding differences in taxable and pretax income is TRUE Differences in taxable and pretax income that:（）
A. result in deferred taxes are called permanent differences.
B. increase or reduce the effective tax rate are called temporary differences.
C. result in deferred taxes are called temporary differences.
答案
参考答案：C
解析：
The permanent differences are never reversed, while there is no time limit on temporary differences to reverse. Permanent differences never result in tax deferrals; temporary differences always result in deferred tax assets or liabilities.