NO.PZ2016012102000140
问题如下：
A decrease in tax rate will:
选项：
A.increase taxable income and therefore increase deferred tax liability.
B.decrease deferred tax liability and increase deferred tax asset.
C.decrease both deferred tax liability and deferred tax asset.
解释：
C
Taxable income will not change if the tax rate changes. When tax rate decreases, both deferred tax liability and deferred tax asset will decrease.
考点：递延所得税金额
当税率降低，应纳税所得额不变时，递延所得税负债和递延所得税资产都会减少。
老师 请问能否按以下思路理解：
DTA/DTL= (AS-TS)*R, 其他条件不变， r变少， dta/dtl 也减少
