单选题 Which one of the following statement is most accurate?
Under the liability method of accounting for deferred taxes, a decrease in the tax rate at the beginning of the period will:

A、 increase a deferred tax asset.
B、 reduce a deferred tax liability.
C、 increase taxable income in the current period.

【正确答案】 B

【答案解析】[解析] 在期初税率下降的情况下，递延税金负债和递延税金资产均会相应下降，从而应税收益保持不变。因此，本题的正确选项为B。