Which of the following represents a taxable temporary difference?
A. Trade receivables and revenue have been recorded in the accounting books for 800. The related revenue will be taxed on a cash basis.
B. An accrued expense has a carrying value of 1,700. The related expense will be deducted for tax purposes on a cash basis.
C. A generator was impaired for book purposes, so that its carrying value is lower than its tax base.
D. Inventory of 33,000 was written off to its net realizable value of 28,000 in the accounting books, but not for tax purposes.
C. A generator was impaired for book purposes, so that its carrying value is lower than its tax base.
This situation represents a taxable temporary difference because the impaired generator's carrying value in the accounting records is less than its tax base, which means that it will result in a higher taxable amount in the future when the difference reverses, as per the principles outlined in the '企业会计准则第18号——所得税（2006）' which defines temporary differences and their impact on taxable amounts.
