问题
单项选择题
For purposes of financial analysis, an analyst should:（）
A. always consider deferred tax liabilities as a liability.
B. always consider deferred tax liabilities as stockholder’ s equity.
C. determine the treatment of deferred tax liabilities on a case-by-case basis.
答案
参考答案：C
解析：
For financial analysis, an analyst must decide on the appropriate treatment of deferred taxes on a case-by-case basis. These can be classified as liabilities or stockholder’ s equity, depending on various factors. Sometimes, deferred taxes are just ignored altogether.
