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判断题地下水中铁离子比锰离子更容易氧化 A. 对 B. 错

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教师平等地对待每个学生，没有智力差别和家庭贫富贵贱之分。这是（）

A.助人为乐的社会公德的要求
B.办事公道的职业道德的要求
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单项选择题

The carrying amount of Julian's property, plant and equipment at 31 December 20X3 was 230,000.
The following data relates to the year ended 31 December 20X4:
(i) At the end of the year the carrying amount of property, plant and equipment was 270,000. During the year some items were revalued by 60,000 in accordance with IAS 38. The expenditure was deducted for tax purposes as it was incurred. None of the expenditure had been amortised by the year end.
The corporate income tax rate is 30%. The current tax charge was calculated for the year as $45,000.
Deferred tax assets and liabilities arise from taxable and deductible temporary differences.
Which one of the following is not a circumstance giving rise to a temporary difference?
A、Depreciation accelerated for tax purposes
B、Development costs amortised in profit or loss but tax was deductible in full when incurred
C、Accrued expenses which have already been deducted for tax purposes
D、Revenue included in accounting profit when invoiced but only liable for tax when the cash is received.