问题如下：
PZ company reported the following table:
Which of the following statements is the best describes about the firm's expected earnings?
选项：
A.Earnings are expected to increase.
B.Earnings are expected to decrease.
C.Earnings are expected to remain relatively stable.
解释：
B is correct.
The valuation allowance account is a contra- or reduction account to deferred tax assets that the firm judges is unlikely to be realized. In this case, which means the value of DTA reduces $1200. . Therefore, the expected earnings of the firm are expected to decrease.
这道题已经理解了valuation allowance提高代表不可被逆转的DTA更多了，代表公司的盈利能力变差。但还是想问实际来说 看gross DTA的变化有什么意义吗？gross DTA在这道题里增长了7k，但是Valuation Allowance只是多了1.2k啊，难道不管gross DTA涨了多少，备抵账户只要增长一点点都是代表盈利能力的下降吗？
