问题
单项选择题
An analyst does research about deferred tax liability. If a previously recorded deferred tax liability is not expected to reverse, which of the following is the most appropriate adjustment（）
A. Decreasing financial leverage ratio.
B. Increasing current ratio.
C. Decreasing asset turnover ratio.
答案
参考答案：A
解析：
如果递延所得税负债在将来不会回转，分析师应该将递延所得税负债调整到权益中去，这样资产不变，权益增加，负债减少，会使得财务杠杆(即资产/权益)降低，但不会改变流动比率(current ratio)和总资产周转率(asset turnover ratio)。