问题如下：
A company receives advance payments from customers that are immediately taxable but will not be recognized for accounting purposes until the company fulfills its obligation. The company will most likely record:
选项：
A.a deferred tax asset.
B.a deferred tax liability.
C.no deferred tax asset or liability.
解释：
A is correct.
The advances represent a liability for the company. The carrying value of the liability exceeds the tax base (which is now zero). A deferred tax asset arises when the carrying value of a liability exceeds its tax base.
我能不能这么理解，不知道我这样做出来的是巧合还是就是可以这么思考的
从这个DTA 定义的讲义上看，因为实际需要给税务局交税，而自己几张是在 unearned rev 里自己不记收入不计税，所以 tax payable 应付的部分比实际 accounting base 里的 income tax expense 的 0 是要大的，所以符合 DTA 的定义，这样可以么
