单选题:下列关于递延所得税的计算公式正确的是(  )。

题目内容:
下列关于递延所得税的计算公式正确的是(  )。 A.递延所得税=(期末递延所得税负债+期初递延所得税负债)-(期末递延所得税资产+期初递延所得税资产)
B.递延所得税=(期末递延所得税负债-期初递延所得税负债)-(期末递延所得税资产-期初递延所得税资产)
C.递延所得税-(期末递延所得税负债-期初递延所得税负债)+(期末递延所得税资产-期初递延所得税资产)
D.递延所得税=(期末递延所得税负债+期初递延所得税负债)+(期末递延所得税资产+期初递延所得税资产)
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