When analyzing a firm’s reconciliation between its effective tax rate and the statutory tax rate, which of the following is NOT a potential cause for the difference between the effective rate and the statutory rate （）
A. Deferred taxes provided on the reinvested earnings of unconsolidated domestic affiliates.
B. Tax credits.
C. Use of accelerated depreciation for tax purposes and straight-line depreciation for reporting purposes.
参考答案：C
解析：
Potential reasons for a difference between a firm’ s statutory and effective tax rates include tax credits, differential tax treatment between capital gains and operating income, and deferred tax provisions on reinvested earnings of unconsolidated domestic affiliates. The difference in depreciation schedules for tax and reporting purposes affects the level of deferred taxes but not the tax rate at which they are calculated.