国家机关可作为保证人的一种特殊情况是（）。

A.上级部门批准后，为外企保证

B.上级部门批准后，为涉外企业保证

C.发改委批准后，为涉外企业保证

D.国务院批准为使用外国政府或国际经济组织贷款进行转贷

When a deferred tax liability account reverses it means that:（）

A. cash flows have been lessened by the amount of the reversal. 

B. the actual tax bill is equal to the tax expense reported in the income statement. 

C. the actual tax bill is greater than the tax expense reported in the income statement.