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题目内容
（请给出正确答案）
The following information relates to an entity: (i)At 1 January 20X8 the carrying amount of non-current assets exceeded their tax written down value by $850,000. (ii)For the year to 31 December 20X8 the entity claimed depreciation for tax purposes of $500,000 and charged depreciation of $450,000 in the financial statements. (iii)During the year ended 31 December 20X8 the entity revalued a property. The revaluation surplus was $250,000. There are no current plans to sell the property. (iv)The tax rate was 30% throughout the year. What is the provision for deferred tax required by IAS 12 Income Taxes a\ 31 December 20X8？
A、$240,000
B、$270,000
C、$315,000
D、$345,000
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第3题
A、产品的外形缺损
B、产品存在危及他人财产安全的不合理危险
C、产品有保障人体健康的国家标准、行业标准的，是指不符合该标准
D、产品有人身、财产安全的国家标准、行业标准的，是指不符合该标准
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