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【单选题】
“递延所得税负债”科目核算的内容包括(    )。
A.
根据企业所得税准则确认的可抵扣暂时性差异产生的所得税负债
B.
根据企业所得税准则确认的应纳税暂时性差异产生的所得税负债
C.
按照《税法》规定可用以后年度税前利润弥补的亏损产生的所得税负债
D.
根据企业所得税准则确认的应纳税永久性差异产生的所得税负债
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