如果公司的DTL短期内无法回转，应将其视为Equity.为什么在这个题目中不适用呢？

问题如下：

When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as:

选项：

A.equity. B.liabilities. C.neither liabilities nor equity.

解释：

The deferred tax liability should be excluded from both debt and equity when both the amounts and timing of tax payments resulting from the reversals of temporary differences are uncertain.