开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

秀子 · 2020年02月25日

问一道题: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.

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?

1 个答案

Olive_品职助教 · 2020年02月26日

嗨,努力学习的PZer你好:


valuation allowance,是用来抵减DTA的。企业的DTA是未来可以享受到的不交税的好处,如果公司在未来没办法盈利,DTA的好处也没法享受到,就要通过valuation allowance减少DTA。这题说valuation allowance减少,那么DTA就增加。


-------------------------------
加油吧,让我们一起遇见更好的自己!


  • 1

    回答
  • 0

    关注
  • 428

    浏览
相关问题

NO.PZ2018062004000188 问题如下 Unr US GAAP, PZ company reportea valuation allowanis $4,000 in 2017 an$2,000 in 2018, whiof the following statement is most likely correct? A.PZ company rection of ferretassets $2000 in 2018. B.PZ company in 2018, earning power is expecteto crease. C.PZ company in 2018, earning power is expecteto increase. Answer is the crease in valuation allowanincates ththe company's future earning will increase. A说的意思就是2018年的a减少了2000,这个意思没错啊。另外,如果从两年的a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?

2023-01-12 14:19 1 · 回答

NO.PZ2018062004000188 问题如下 Unr US GAAP, PZ company reportea valuation allowanis $4,000 in 2017 an$2,000 in 2018, whiof the following statement is most likely correct? A.PZ company rection of ferretassets $2000 in 2018. B.PZ company in 2018, earning power is expecteto crease. C.PZ company in 2018, earning power is expecteto increase. Answer is the crease in valuation allowanincates ththe company's future earning will increase. a的回转不是应该减少a吗?valuation allowance减少等于profit增加对吗?

2022-10-12 13:33 1 · 回答

NO.PZ2018062004000188 A的抵减项,那就是A-allowwan,说明A项减少,财务报表中 income texpense 增加,那么利润就是减少了。这么呢?

2021-09-25 10:55 1 · 回答

NO.PZ2018062004000188 A的rection难道不是抵减的意思是降低的意思吗?我理解的A翻译rection of ferretassets 是2018 年A的抵减项是$2000,单看这句话没错吧?这句话难道有表达A在减少的意思吗?

2021-04-08 17:47 2 · 回答