问题如下:
Analysts should treat deferred tax liabilities that are expected to reverse as:
选项:
A. equity.
B. liabilities.
C. neither liabilities nor equity.
解释:
B is correct.
If the liability is expected to reverse (and thus require a cash tax payment) the deferred tax represents a future liability.
请问为什么可能回转就记liability呢?还是不太明白,辛苦老师了