问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，这道题目能否这么理解.在FR中一年就把所有费用记了，相当于FR中利润应该比较低，交的税比较少，而在TR中费用分摊到三年，相当于每年利润比较高，交的税比较多，所以两者做差小于0，产生DTA
ps.为什么小于0会有DTA，不是很理解，请老师帮忙解答一下，谢谢
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a FA角度一次性费用化，那本年交税少，而TA上三年费用化，每年交税多，这不是形成了负债吗，看了那些解析，还是有点糊涂。损益表观，负债表观，哪个角度来思考呢？想细化下解题思路和思考方式。
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a 但是税务上只能确认1/3费用，所以另外2/3需要资本化，就变成计税基础 。为什么2/3是资本化啊？不明白
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a RT
NO.PZ2018062004000175 问题如下 If researcosts are all expensein one yefor financireporting, however, the costs are expensein three years rather thone yefor tpurpose, it woulmost likely result in A.permanent fferen B.L C. Answer is Carrying amout of asset=0, tbase of asset 0, so temporary fferen= carrying amount of asset - tbase of asset 0, it will result in a 他不是说 一笔费用财务写到了一年里 税务分3年算么， 那么等于第一年少上税了那不是应该是l么。。。
NO.PZ2018062004000175 L A Answer is Carrying amout of asset=0, tbase of asset>0, so temporary fferen= carrying amount of asset - tbase of asset<0, it will result in a AFR上记录是一年花完，税是要求三年，所以从第一年看的话，账面价值不是大于税的么？如果说我理解为费用一年化产生的税是600，税务局计算的是第一年是200（因为按3年算），那实际上产生的不是负债么？因为还欠税务局400啊，哪里理解错了呢？
