问题如下：
Analysts should treat deferred tax liabilities that are expected to reverse as:
选项：
A. equity.
B. liabilities.
C. neither liabilities nor equity.
解释：
B is correct.
If the liability is expected to reverse (and thus require a cash tax payment) the deferred tax represents a future liability.
请问为什么可能回转就记liability呢？还是不太明白，辛苦老师了
