(单选题) 在所得税会计中,与直接计入所有者权益的交易或事项相关的可抵扣的暂时性差异的纳税影响,应借记“递延所得税资产”账户,贷记( )(本题1.5分)
A. “所得税费用”账户
B. “资本公积”账户
C. “利润分配”账户
D. “盈余公积”账户

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