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【单选题】
下列会计事项中,会产生应纳税暂时性差异的有( )。
A.
无形资产减值准备
B.
根据被投资企业实现的净利润按持股比例调整后,长期股权投资的账面价值大于其计税基础的部分
C.
会计核算计提的固定资产折旧超过税法允许税前扣除的部分
D.
交易性金融负债按其公允价调整后的账面价值小于其计税基础的部分
E.
预计的产品质量保证损失
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