请问本题为何不选C？这里没提到税收政策减免，为何DTA是never reverse？谢谢
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000188 It is likely th0.4 million of the ferretasset's value will never reverse It is likely th0.4 million of the ferretasset's value will a temporary fference. B is correct. It is likely th0.4 million of the ferretasset's value will never reverse because of earning power is crease anA is not realize so A will crease 0.4 million, its treatevaluation allowance. 考点 valuation allowance的含义 由于盈利能力下降，公司发现自己的40万A很可能永远都不会转回了，所以需要确认40万valuation allowance，冲减A的账面价值。 valuation allowance是ferretassets的抵减项，也就是A不能回转的时候（直白地说就是该部分税务局欠你的税金，未来没有机会抵扣的时候），就会产生valuation allowance。 在这道题目里面，题干中提到“establishea valuation allowanof 0.4 million in cember 31”。也就是说有0.4millionA未来无法抵税，所以B是对的。 A说是0.4 million L没有办法转回是错的，应该是A，不是L C说是0.4 million 是暂时性差异，也是错的。因为valuation allowance很可能再也转不回来了可能是永久性差异。 在什么情况下会出现题目这种既有A又有L的情况呢？两者为何不能抵扣？
NO.PZ2016012102000188 It is likely th0.4 million of the ferretasset's value will never reverse It is likely th0.4 million of the ferretasset's value will a temporary fference. B is correct. It is likely th0.4 million of the ferretasset's value will never reverse because of earning power is crease anA is not realize so A will crease 0.4 million, its treatevaluation allowance. 下解题思路和原因
那么题干中的A1.6 和L 1.4 去其实是用不到的？ 因为revaluation 已经给出，还是中间存在逻辑关系？
It is likely th0.4 million of the ferretasset's value will never reserve It is likely th0.4 million of the ferretasset's value will a temporary fference. B is correct. It is likely th0.4 million of the ferretasset's value will never reserve because of earning power is crease anA is not realize so A will crease 0.4 million, its treatevaluation allowance. 能不能这样理解b项，在20*8年，0.4million的valuation allowance无法逆转？另外，valuation allowance和 a长期看，是不是都可以逆转的？因为他们是此消彼长的关系，而且随着企业盈利与否变化？
老师， valuation allowance是永久性不可回转的吗？ 那为什么说公司未来持续盈利的话，valuation allowance这个递减项会下降呢？ 我记得前面有一道题， a和valuation allowanoffset了。
