单选题 While reviewing a company, an analyst identifies a permanent difference between taxable income and pretax income. Which of the following statements most accurately identifies the appropriate financial adjustment?

A、 The effective tax rate for calculating tax expenses should be adjusted.
B、 The amount of the tax implications of the difference should be added to the deferred tax liabilities.
C、 The present value of the amount of the tax implications of the difference should be added to the deferred tax liabilities.

【正确答案】 A

【答案解析】[解析] 如果应税收益和税前收益之间的永久差额得到确认，则用于计算税金费用的有效税率应当相应加以调整。因此，本题的正确选项为A。