[求助]

    (1)关于一级FRA note P217的12题：

An analyst is comparing a firm to its competitors.The firm has a deferred tax liability that results from accelerated depreciation for tax purposes.The firm is expected to continue to grow in the forseeable future.How should the liability be treated for analysis purposes？

A.It should be treated as equity at its full value.

B.It should be treated as a liability at its full value.

C.The present value should be treated as a liability with the remainder being treated as equity.

Answer:A.The DTL is not expected to reverse in the forseeable future.The liability should be treated as equity at its full value.

My question is, how could we infer whether the DTL is not expected to reverse given the information that "the firm is expected to continue to grow in the forseeable future"?

    (2)关于一级的FRA note P213, Key Concept LOS37 b

Deferred tax liabilities occur when revenues(or gains)are recognized in the income statement before they are taxable on the tax return, or expenses(or losses)are deductible before they are recognized in the income statement.

Defereed tax assets are recognized when revenues(or gains)are taxable before they are recognized in the income statement,expenses(or losses) are recognized in the income statement before they are tax deductible, or tax loss carryforwards are available to reduce future taxable income.

理解上面一段话字面意思不成问题，但可以帮我解释下逻辑吗？

谁可以帮我回答上面两个问题，谢谢！！！