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A公司采用资产负债表债务法核算所得税，适用的所得税税率为25%。2007年9月一项固定资产达到预定可使用状态，账面原价2000万元，预计使用年限为10年，采用年限平均法计提折旧，预计净残值为0。已知会计折旧处理方法与税法相同。2011年年末对该项固定资产进行减值测试，预计尚可使用年限为4年，该资产的公允价值减去处置费用后的净额为600万元。 假定公司的增量借款利率为5%，公司认为5%是该资产的最低必要报酬率，已考虑了与该资产有关的货币时间价值和特定风险，因此在计算其未来现金流量现值时，使用5%作为其折现率（税前）。 该资产组未来4年产生的未来现金流量分别为250万元、200万元、150万元和100万元（包括使用寿命结束时处置该资产组的未来现金流量）复利现值系数如下： 计提固定资产减值后折旧方法不变，预计净残值变更为1.34万元。 要求： 根据上述资料，不考虑其他因素，回答下列问题： 该固定资产的下列业务中，会计处理不正确的有（）
A.
2012年计提折旧为157.5万元
B.
2012年计提折旧为200万元
C.
2012年年末固定资产的账面价值473.84万元
D.
2012年年末递延所得税资产余额为119.04万元
E.
2012年年末确认递延所得税费用为-10.63万元
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sing; to sing
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