单选题
A company purchased equipment for $50,000 on 1 January 2011. It is depreciating the equipmentover a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes it isusing the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2013 is closest to:
【正确答案】
C
【答案解析】
The deferred tax liability is equal to the Tax rate×Temporary difference between the carrying amount of the asset and the tax base.
