nurwinter · 2021年06月21日
* 问题详情，请 查看题干
NO.PZ201806200400018902
问题如下：
The decrease in company’s valuation allowance will lead to:
选项：
A.decrease in deferred tax liability.
B.increase in income tax expense
C.increase in deferred tax asset.
解释：
Answer is C, decrease in allowance will lead to DTA increase, so income tax expense decreases.
valuation allowance减少 不是代表盈利能力变强， EBT不是应该更多，所以应该缴纳更多税啊，所以B为什么不对
increase in income texpense increase in ferretasset. Answer is crease in allowanwill leto A increase, so income texpense creases.allowance本身不是一个负数吗a-allowan减一个更小的 就是减的更多 所以a变小？
increase in income texpense increase in ferretasset. Answer is crease in allowanwill leto A increase, so income texpense creases. 和不一致，请再一下题目
