“人要脸、树要皮”，休现了人际交往中的（）

A.利益因素

B.心理因素

C.情感因素

D.尊严因素

Deferred tax liabilities might be considered neither a liability nor equity, when:（）

A. non-reversal is certain. 

B. they are likely to result in cash out flow. 

C. financial statement depreciation is inadequate.