B

问题如下：

Using the straight-line method of depreciation for reporting purposes and accelerated depreciation for tax purposes would most likely result in a

选项：

A.valuation allowance.

B.deferred tax asset.

C.temporary difference.

解释：

Because the differences between tax and financial accounting will correct over time, the resulting deferred tax liability, for which the expense was charged to the income statement but the tax authority has not yet been paid, will be a temporary difference. A valuation allowance would only arise if there was doubt over the company's ability to earn sufficient income in the future to require paying the tax