NO.PZ2016012102000139
问题如下：
Lily is an expert in analyzing manufactoring industry. Recently, she is quite interested in Firm A, which is a growth company and expected to grow in the future. However, due to accelerated depreciation in tax authority, the firm reports a deferred tax liability in balance sheet. In Lily's fundamental analysis of Firm A, she treats the full value of deferred tax liability as equity. Is Lily correct regarding the treatment of deferred tax liability?
选项：
A. Correct.
B. Incorrect, because deferred tax liability should be treated as a liability.
C. Incorrect, because the present value of deferred tax liability should be treated as a liability and the remaining part should be treated as equity.
解释：
A
Firm A is expected to grow in the future and will invest depreciable assets continuously. A reversal of deferred tax liability is unlikely, therefore, it should be classified as equity for analytical purpose. Lily is correct.
考点：当DTL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，DTL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DTL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？
