选项说的的carrying value只是accounting base？如何理解
问题如下图：
选项：
A. 
B. 
C. 
解释：
A ferretliability is createwhen asset's tbase excee its carrying value temporarily. A ferretasset is createwhen asset's tbase excee its carrying value permanently. A ferretasset is createwhen asset's tbase excee its carrying value temporarily. A ferretliability is createwhen asset's carrying value excee its tbase temporarily老师，tbase是指交给税务局的税，如果tbase大于carry value不就是说明给多交了？不就是asset吗？
这道题目的答案我是真的看不懂，求解为啥这样是a
