问题如下图：
选项：
A. 
B. 
C. 
解释：
那如果是increase in tax rate， DTA增加， DTL减少吗？
NO.PZ2016012102000140 问题如下 A crease in trate will: A.increase taxable income antherefore increase ferretliability. B.crease ferretliability anincrease ferretasset. C.crease both ferretliability anferretasset. CTaxable income will not change if the trate changes. When trate creases, both ferretliability anferretasset will crease.考点递延所得税金额 当税率降低，应纳税所得额不变时，递延所得税负债和递延所得税资产都会减少。 這個知識點在哪裡，怎麼解析上的公式講義裡沒有呢
NO.PZ2016012102000140 问题如下 A crease in trate will: A.increase taxable income antherefore increase ferretliability. B.crease ferretliability anincrease ferretasset. C.crease both ferretliability anferretasset. CTaxable income will not change if the trate changes. When trate creases, both ferretliability anferretasset will crease.考点递延所得税金额 当税率降低，应纳税所得额不变时，递延所得税负债和递延所得税资产都会减少。 老师 请问能否按以下思路理解A/L= (AS-TS)*R, 其他条件不变， r变少， a/l 也减少
NO.PZ2016012102000140 问题如下 A crease in trate will: A.increase taxable income antherefore increase ferretliability. B.crease ferretliability anincrease ferretasset. C.crease both ferretliability anferretasset. CTaxable income will not change if the trate changes. When trate creases, both ferretliability anferretasset will crease.考点递延所得税金额 当税率降低，应纳税所得额不变时，递延所得税负债和递延所得税资产都会减少。 A=(Accounting base-tbase)* r 0 r变小， A 的值会变大呢？L=(Accounting base-tbase)* r 0 r变小， L会变小。
老师，这一题完全没有理解，请麻烦再具体下，谢谢~新年快乐~
