问题
单项选择题
If a firm uses accelerated depreciation for tax purposes and straight-line depreciation for financial reporting, which of the following results is least likely（）
A. A temporary difference will result between tax and financial reporting.
B. Income tax expense will be greater than taxes payable.
C. A permanent difference will result between tax and financial reporting.
答案
参考答案：C
解析：
A permanent difference between tax and financial reporting is a difference that is expected to not reverse itself. Under normal circumstances, the effects of the different depreciation methods will reverse.
