单选题
A company purchased equipment in 2010 for ￡25,000. The year-end values of the equipment for accounting purposes and tax purposes are as follows:
| 2011 | 2010 | |
| Carrying amount for accounting purposes | ￡20,000 | ￡22,500 |
| Tax base for tax purposes | ￡16,000 | ￡20,000 |
| Tax rate | 25% | 30% |
Which of the following statements best describes the effect of the change in the tax rate on the company's 2011 financial statements? The deferred tax liability:
【正确答案】
B
【答案解析】
B is correct. Deferred tax liability = Taxable temporary difference × Tax rate.
