下列现象中，不是惯性现象的是[ ]

A．人从行驶的车上跳下易倒

B．轰炸机前进中投弹药时应提前投

C．人向后划水，使船前进

D．骑自行车突然向左转弯，后座桶中的水向右洒出

An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:

A. equity.
B. liability.
C. goodwill.