NO.PZ2024011002000131
问题如下：
A company purchased equipment for $50,000 on 1 January 2009. It is depreciating the equipment over a period of 10 years on a straight-line basis for accounting purposes, but for tax purposes, it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability as at the end of 2011 is closest to:选项：
A.$420.00
B.$2,820.00
C.$6,720.00
解释：
The deferred tax liability is equal to the tax rate times the difference between the carrying amount of the asset and the tax base.
这题为什么不选C？感觉题干问的不好，2011年底的DTL不应该是总的么？为什么只有2011年这一年的DTL?
