NO.PZ2018062004000187
问题如下:
Under US GAAP, PZ company presents its valuation allowance increase because:
选项:
A.
the greater likelihood that deferred tax assets will reverse
B.
the less likelihood that deferred tax assets will reverse
C.
the less likelihood that deferred tax liabilities will reverse
解释:
Answer is B, by definition, valuation allowance is reduction of deferred tax assets based on the likelihood the assets will not be realized.
递延所得税能够回转是不是就是可以实现的意思?