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.
这道题目A选择DTA是亏了可以抵税4000记为DTA, 18年DTA减少了2000,怎么会是DTA增加了呢?