In Option B, if there is a net loss incurred in the current period and the tax law allows for the pre-tax compensation of losses within the next 5 years, it means that this loss can be deducted from the taxable income in future periods, thereby reducing the future corporate income tax payable. This will result in a deductible temporary difference, which meets the conditions for recognizing a deferred tax asset. Therefore, the "deferred tax asset" account will increase at the end of the period. It should be noted that the recognized amount should be limited to the taxable income that is likely to be obtained within the next 5 years.

选项B中，企业本期发生净亏损，若税法规定该亏损可在未来5年内用于抵减应纳税所得额，则这部分亏损可以在未来期间减少企业的应缴税款，形成一项可抵扣暂时性差异。根据所得税会计准则，该差异在未来期间很可能转回且能获得足够的应纳税所得额时，应确认递延所得税资产，因此期末“递延所得税资产”科目增加。 这是汉语的回答