NO.PZ2018062004000188
问题如下：
Under US GAAP, PZ company reported a valuation allowance is $4,000 in 2017 and $2,000 in 2018, which of the following statement is most likely correct?
选项：
A.PZ company reduction of deferred tax assets by $2000 in 2018.
B.PZ company in 2018, earning power is expected to decrease.
C.PZ company in 2018, earning power is expected to increase.
解释：
Answer is C, the decrease in valuation allowance indicates that the company's future earning will increase.
A选项说的意思就是2018年的dta减少了2000，这个意思没错啊。另外，如果从两年的dta的抵减减少的趋势看，说盈利能力增强也可以。这个题明显有歧义点吧？
