[求助]一级Financial Reporting and Analysis的Deferred tax Thank, method, current, liability, difference

judo

Schweser notes Book3 Financial Reporting and Analysis P119
example: to prepare a statement of cashflows under the indirect method
Step 4: subtract inreases in receivables and inventories and add increases of payables and Deferred taxes.

Question:
Deferred tax liabilites is under non-current liabilities, when converting to indirect method, only current asset and liabilities difference is added back..why is deferred tax liability being added back here in this case?
Thank you!

郑良考

deferred tax liability 加回去  因为他实际付的税（现金，现金哦） tax base 比 财务报表上的 tax expense要少，所以才形成了deferred tax liability ，付的少了，所以把这个加回去，不知道你懂了没
deferred tax Asset 剪掉