单选题 An analyst is comparing a firm to its competitors. The firm has a deferred tax liability" that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purpose?

A、 It should be treated as equity at its full value.
B、 It should be treated as liability at its full value.
C、 The present value should be treated as liability with the remainder being treated as equity.

【正确答案】 A

【答案解析】[解析] 如果一家厂商仅仅因为以下原因而产生递延税金负债，则该负债将不能被冲销，因而应将其视为权益：基于避税目的采用加速折旧法，且该厂商的资本费用在可预见的未来将继续保持增长。因此，本题的正确选项为A。