问题如下图：不可逆转的话不是要计入equity吗，不就是修改bs了吗？
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000141 问题如下 Lily is expert in analyzing manufactoring instry. She reviews Firm B's financistatements carefully anfin a permanent fferenbetween its taxable income anpretincome. She says, \" It is unnecessary to aust this fferenin financistatement.\" Is Lily's opinion correct? A.The full amount of this fferenshoulaeto ferretliabilities on balansheet. B.The present value of this fferenshoulaeto ferretliabilities on balansheet. C.No neeto aust financistatement. C is correct.The permanent fferenwill cause the firm's effective trate to ffer from the statutory trate, but have no effeon financistatements.考点永久性差异不会产生A/L 题目里的分析师发现 taxable income 和 pretincome有永久性差异，并认为没有必要因为这种差异，调整财务报表。这个观点是正确的，我们在tax一章学过，会产生A和L的是AB和TB的暂时性差异，因为未来会回转所以才有递延所得税资产或负债。如果是永久性的差异，不涉及到未来回转的问题，就没有A/L。 虽然发现的是永久性差异，不影响A、L，但是会影响tpayable 及texpense呀
The present value of this fferenshoulaeto ferretliabilities on balansheet. No neeto aust financistatement. C is correct. The permanent fferenwill cause the firm's effective trate to ffer from the statutory trate, but have no effeon financistatements.老师 对于永久性差异 比如 会计准则要求交10000 税法上交了8000 剩下的2000如何计入B/S里使得左右两边平衡。
解析的那句话想说什么？
