Ｃ选项时啥意思

问题如下：

Cinnamon, Inc. recorded a total deferred tax asset in 2007 of $12,301, offset by a $12,301 valuation allowance. Cinnamon most likely:

选项：

A.

fully utilized the deferred tax asset in 2007.

B.

has an equal amount of deferred tax assets and deferred tax liabilities.

C.

expects not to earn any taxable income before the deferred tax asset expires.

解释：

C is correct.

The valuation allowance is taken when the company will "more likely than not" fail to earn sufficient income to offset the deferred tax asset. Because the valuation allowance equals the asset, by extension the company expects no taxable income prior to the expiration of the deferred tax assets.

解析：Valuation allowance是企业主观估计出来的，如果企业估计自己未来几年的利润之和不够之前可以抵税的亏损金额，那么企业会计一个valuation allowance降低DTA。如果企业认为自己能够创造足够多的利润，那么也就不需要valuation allowance这个科目，这个科目就是零。

这道题里面DTA的好处全都被valuation allowance抵消掉了，说明公司不太乐观，预计自己是享受不了DTA的好处了，也就是没法创造利润了，所以选项C正确。

A选项说公司在2007年完全利用了DTA，这个不符合valuation allowance的含义，valuation allowance是企业觉得自己利用不了DTA了才建立的，而不是选项说的“fully utilized”。

选项B是凑选项用的，说DTA和DTL金额一样，从题干看不出来，题干给的是DTA和valuation allowance，和DTL没关系。