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标题: 做CFA练习的时候遇到了一个关于递延税款的题目 [打印本页]

作者: 冰凌0601    时间: 2017-9-24 13:51     标题: 做CFA练习的时候遇到了一个关于递延税款的题目

原题如下:

When an increase in the tax rate is enacted, deferred tax:
A  assets and liabilities both increase in value
B  assets decrease in value and deferred tax liabilities increase in value
C liability and asset accounts are maintained at historical tax rates until they reverse

这道题目是什么意思,哪位大神能具体给讲解一下?




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