单选题 An analyst does research about the impact of tax rate changes on a company's financial statements. For existing deferred tax assets and liabilities, an increase in income tax rate:
A. increases both deferred tax assets and deferred tax liabilities.
B. decreases both deferred tax assets and deferred tax liabilities.
C. decreases deferred tax assets and increases deferred tax liabilities.

【正确答案】 A
【答案解析】[解析] 税率的改变对于DTL和DTA的影响:税率的改变不但对当期的income statement有影响,而且对在balance sheet中的DTA和DTL也会有影响。
Tax rate上升,令资产负债表中的DTL上升和DTA上升。
Tax rate下降,令资产负债表中的DTL下降和DTA下降。