问题如下图：
选项：
A. 
B. 
C. 
解释：
你好，这章节题目错误最高就是这样，什么情况是可以逆转的，什么情况是不可以逆转的，应该我认为是可以逆转的，所以应该选B，我怎么来判断什么情况是可以逆转，什么情况是不可以逆转，非常感谢，不然这类题目一直做错。
NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长，并将持续投资扩张企业，增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异，L会一直存在在企业的账上，本质上就是无法回转。出于分析目的，在这种情况要视L为税务局给企业的投资，视为equity。 如题，老师
NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长，并将持续投资扩张企业，增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异，L会一直存在在企业的账上，本质上就是无法回转。出于分析目的，在这种情况要视L为税务局给企业的投资，视为equity。 请问这题题目中哪里可以理解为Lily 说了这个L是不能转回的？
NO.PZ2016012102000139 问题如下 Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长，并将持续投资扩张企业，增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异，L会一直存在在企业的账上，本质上就是无法回转。出于分析目的，在这种情况要视L为税务局给企业的投资，视为equity。 这句话，我看了很多其他学员也提出了，单凭这句话确实很难说服公司的L一定不会回转。难以说服大家。
NO.PZ2016012102000139问题如下Lily is expert in analyzing manufactoring instry. Recently, she is quite interestein Firm whiis a growth company anexpecteto grow in the future. However, e to acceleratepreciation in tauthority, the firm reports a ferretliability in balansheet. In Lily's funmentanalysis of Firm she treats the full value of ferretliability equity. Is Lily correregarng the treatment of ferretliability? A.Correct. B.Incorrect, because ferretliability shoultreatea liability. C.Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. AFirm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct.考点当L长期无法转会时的特殊处理公司 A 预计未来会增长，并将持续投资扩张企业，增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异，L会一直存在在企业的账上，本质上就是无法回转。出于分析目的，在这种情况要视L为税务局给企业的投资，视为equity。 企业也有发展的生命周期，总有一天不会高速发展，那么早晚还是要交税的，这样子想为什么错呢？
NO.PZ2016012102000139 Incorrect, because ferretliability shoultreatea liability. Incorrect, because the present value of ferretliability shoultreatea liability anthe remaining part shoultreateequity. A Firm A is expecteto grow in the future anwill invest preciable assets continuously. A reversof ferretliability is unlikely, therefore, it shoulclassifieequity for analyticpurpose. Lily is correct. 考点当L长期无法转会时的特殊处理 公司 A 预计未来会增长，并将持续投资扩张企业，增加设备采购那么税务局的折旧费用和企业的折旧费用长期都会有一个差异，L会一直存在在企业的账上，本质上就是无法回转。出于分析目的，在这种情况要视L为税务局给企业的投资，视为equity。 解析的官方答案，我认可，但是题目中那一句表达了解析的意思呢？
