NO.PZ2024011002000127
问题如下：
An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes?选项：
A.It should be treated as equity at its full value. B.It should be treated as a liability at its full value. C.The present value should be treated as a liability with the remainder being treated as equity.解释：
The DTL is not expected to reverse in the foreseeable future. The liability should be treated as equity at its full value.“The firm is expected to continue to grow in the foreseeable future. ”考试中类似这种说以后公司希望自己能持续扩张的语句，是不是就可以理解成liability会无限期偿付，或者就是干脆不用偿付了呢？
