还没做课后题，是Schweser的课后练习题，有2道提问，求达人解答
1、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 teated for analysis purposes?
A  it should be treated as equity at its full value
B  it should be treated as a liability at its full value
C the present value should be treated as a liability with the remainder being treated as equity

这道题不会做，答案是A
2、KLH company reported the following
  gross DTA at the beginning of the year 10500
  gross DTA at the end of the year           11250
  valuation allowance at the beginning of the year  2700
  valuation allowance at the end of the year           3900
which of the following statement best describes the expected earning of the firm? Earning are expected to:
A increase
B decrease
c remain relatively stable

这道题不会做，答案是B