老师，我不太明白为什么评估增值要放入递延所得税负债

http://transcoder.baidu.com/from=844b/bd_page_type=1/ssid=0/uid=0/pu=usm@0,sz@1320_2001,ta@iphone_1_9.3_3_534/baiduid=3682D4BC1F0EBC6E7FD696BCE18D9713/w=0_10_评估增值记入/t=iphone/l=3/tc?ref=www_iphone&lid=724105218658745406&order=7&fm=alop&tj=www_normal_7_0_10_title&vit=osres&m=8&srd=1&cltj=cloud_title&asres=1&title=资产评估增值的会计处理_东奥会计在线&dict=30&sec=14580&di=56fca69c2e15c33c&bdenc=1&tch=124.134.279.1349.1.450&nsrc=IlPT2AEptyoA_yixCFOxXnANedT62v3IEQGG_ypL0D7voo39h47aUbB5WCnwN8PTUS4vwHiCxBt8wnSa0WUnzBAxtKlosWg6mCWhuKC&eqid=0a0c89dc22293c001000000657b7027e&wd=&clk_info={"srcid":"www_normal","tplname":"www_normal","t":1471611553996,"xpath":"div-a-h3"}