问题如下：
A company receives advance payments from customers that are immediately taxable but will not be recognized for accounting purposes until the company fulfills its obligation. The company will most likely record:
选项：
A.a deferred tax asset.
B.a deferred tax liability.
C.no deferred tax asset or liability.
解释：
A is correct.
The advances represent a liability for the company. The carrying value of the liability exceeds the tax base (which is now zero). A deferred tax asset arises when the carrying value of a liability exceeds its tax base.
老师，问一下讲义里面第332页
customer advance为什么上面是liability，这个预付款不是产生dta吗？那就应该是asset吧？
