问题
单项选择题
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.
答案
参考答案：C
解析：
In some cases, an analyst will not consider the deferred tax liabilities either liability or equity. This is done if non-reversal is uncertain or when financial statement depreciation is deemed inadequate and, therefore, is difficult to justify increasing stockholder' s equity.