采用债务法对所得税进行会计处理的情况下，当所得税税率变动时，递延税款的账面余额不需要进行相应的调整。()

Speaker A: It’s been lovely seeing you again, Bill. You and Mandy have to come over and see the baby sometime.
Speaker B: ().

A. Congratulations. How old is your baby

B. It’s lovely to see you again, George.

C. Yeah, Mandy would love that.

D. All right. Let me see you off downstairs.