问题如下:
The deferred tax asset in the balance sheet will:
选项:
A. increase if the tax rate decreases.
B. increase if the tax rate increases.
C. increase if the tax rate remains unchanged.
解释:
B
An increase in tax rate is one of the causes of an increase in deferred tax asset in the balance sheet.
不是很理解这道题,为什么不选择A呢