[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:

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:

A.Increases by £250.

B.Decreases by £200.

C.Decreases by £800.

参考答案与解析:

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