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77 · 2021年04月08日

A选项的reduction

  1. CFA I
  2. FRA

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.

A选项的reduction难道不是抵减的意思是降低的意思吗？我理解的A选项翻译reduction of deferred tax assets 是2018 年DTA的抵减项是$2000，单看这句话没错吧？这句话难道有表达DTA在减少的意思吗？

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已采纳答案

纠纠_品职答疑助手 · 2021年04月09日

嗨，努力学习的PZer你好：


可以用reserve against deferred tax assets这种表达方式

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努力的时光都是限量版，加油！

纠纠_品职答疑助手 · 2021年04月09日

嗨，从没放弃的小努力你好：


是同学表达的最一个意思。

A项表达的意思是说PZ的DTA在2018年降低了$2000，

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努力的时光都是限量版，加油！

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