做CFA练习的时候遇到了一个关于递延税款的题目

冰凌0601

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？