单选题
If the tax base of an asset exceeds the asset"s carrying value and a reversal is expected in the future:
A、
a deferred tax asset is created.
B、
a deferred tax liability is created.
C、
neither a deferred tax asset nor a deferred tax liability is created.
【正确答案】
A
【答案解析】
[解析] 在资产的计税基数超过现存价值的情况下，将会产生递延税金资产。在未来发生反转时，应税收益将会相应降低。因此，本题的正确选项为A。
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