单选题 The following information relates to a profitable company that offers a warranty on a new product introduced in 2009:

accrued warranty expenses for the warranty in 2009	$300000
actual expenditures for repairs under the warranty in 2009	$200000

If the company"s tax rate is 35 percent, which of the following most accurately describes the deferred tax recorded in 2009 with respect to the new product warranty?

A、 Deferred tax asset of $35000.
B、 Deferred tax asset of $65000.
C、 Deferred tax liability of $35000.

【正确答案】 A

【答案解析】[解析] 基于编制财务报表的目的，在2009年记录的保修费用高于实际发生的现金支出，从而产生了保修义务的负债。上述负债是基于编制财务报表的目的，而非基于避税的目的。由于负债的记录金额高于应税基数，从而100000美元的临时差额将产生的递延税金资产金额为100000×35%=35000(美元)。因此，本题的正确选项为A。