If timing differences that give rise to a deferred tax liability are not expected to reverse then the deferred tax:

 

　　A.must be reduced by a valuation allowance.

 

　　B.should be considered an asset or liability.

 

　　C.should be considered an increase in equity.

 

　　Answer=C

 

　　If deferred tax liabilities are expected to reverse in the future,then they should be classified as liabilities.If,however,they are not expected to reverse in the future,then they should be classified as equity.

 

　　解析：

 

　　这题是递延税的知识点，但这题考的比较基础，是个定义辨析的问题。

 

　　DTL如果预期在未来会reverse的话，那么就是根据L计入在liabilities里面。

 

　　但是像是题目问的，不会再未来reverse的话，那么就直接计入equity即可。

 

　　这道题，A是个无关选项，B的话要判断是否会在未来reverse，如果会就分DTL还是DTA。C选项正确。