NO.PZ2016012102000142
问题如下：
Lily is an expert in analyzing manufactoring industry. She finds that Firm C has a history of continous losses and a large amount of inventories whose book value is much higher than market value. As Firm C also has a very large deferred tax asset, Lily says, " I will do nothing to reduce the deferred tax asset. As the difference between taxable and pretax income is temporary, the deferred tax asset will be smaller in the future." Is her statement correct?
选项：
A.Incorrect. She should record a deferred tax liability to offset the temporary difference.
B.Incorrect. She should recognize a valuation allowance.
C.Correct.
解释：
B is correct.
It is difficult for Firm C to generate profit from inventory. Based on its history, Firm C probabily suffer the losses in the future. Thus, its deferred tax assets is unlikely to be realized and should be offset by a valuation allowance.
老师，这道题可以从(AB-TB)*T这个角度或者是存货减值需要减值，也就是I/S的角度来考虑吗？看到这些关键词难免会联想到其他知识点，然后就懵逼了。。。
