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【单选题】
Kalam Ltd. purchased a building in January 2003 for € 500,000. For tax purposes, depreciation is of 2% per year using the straight-line depreciation method. Depreciation for accounting purposes is 5% using the straight-line depreciation method. The tax rate is 40%. According to IAS 12 - 'Income Taxes', what should be the deferred tax balance at 31 December 2005?
A.
Deferred tax asset: € 18,000
B.
Deferred tax asset: € 15,000
C.
Deferred tax liability: € 18,000
D.
Deferred tax liability: € 15,000
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【单选题】食品中的酸度,可分为( )(滴定酸度)、有效酸度(pH)和挥发酸。
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