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.
这里为什么从B/S approach判断公式的话，用负的（-accounting base）减去负的tax base呢。。。
