答案不太理解

问题如下：

2. The $357,000 adjustment in 2007 most likely resulted in:

选项：

an increase in deferred tax assets.

an increase in deferred tax liabilities.

no change to deferred tax assets and liabilities.

解释：

C is correct.

Accounting expenses that are not deductible for tax purposes result in a permanent difference, and thus do not give rise to deferred taxes.

解析：“Accounting expenses that are not deductible for tax purposes” 就是税法上不能被抵扣的费用，也就是税法不认，但会计上是税前列支的，所以是永久性差异，对DTL/DTA没有影响。