A、
B、
C、
D、

单项选择题The carrying amount of Julian's property, plant and equipment at 31 December 20X3 was 230,000. The following data relates to the year ended 31 December 20X4: (i) At the end of the year the carrying amount of property, plant and equipment was 270,000. During the year some items were revalued by 60,000 in accordance with IAS 38. The expenditure was deducted for tax purposes as it was incurred. None of the expenditure had been amortised by the year end. The corporate income tax rate is 30%. The current tax charge was calculated for the year as 270,000, Development expenditure 270,000, Development expenditure Nil C、Property, plant and equipment 60,000 D、Property, plant and equipment $190,000, Development expenditure Nil

单项选择题的偏导数仍然是的函数，如果它们关于与的偏导数也存在， 则称具有 阶偏导数