问题如下：
Lily is an expert in analyzing manufactoring industry. She finds that Firm C has a history of continous losses and a large amount of inventories whose book value is much higher than market value. As Firm C also has a very large deferred tax asset, Lily says, " I will do nothing to reduce the deferred tax asset. As the difference between taxable and pretax income is temporary, the deferred tax asset will be smaller in the future." Is her statement correct?
选项：
A. Incorrect. She should record a deferred tax liability to offset the temporary difference.
B. Incorrect. She should recognize a valuation allowance.
C. Correct.
解释：
B is correct.
It is difficult for Firm C to generate profit from inventory. Based on its history, Firm C probabily suffer the losses in the future. Thus, its deferred tax assets is unlikely to be realized and should be offset by a valuation allowance.
按照题目说 长期亏损不是会行成一个DTL吗 为什么选择B ，DTA的抵减项
