NO.PZ2019120301000244
问题如下：
The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):
选项：
A.net income. B.deferred tax assets. C.income tax expense.解释：
SolutionC is correct. The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.
- income tax provision跟income tax expense是同一个东西吗？
- revaluation allowance是DTA的抵减项。如题目所问，倘若Y3的RA维持Y2的水平，那就是RA上升。那么就会导致DTA减少，是吗？
- revaluation allowance的增减变动会不会对NET INCOME产生影响？我个人理解：NI是税后净利润，因此税额的多与少是会影响NI的，而RA又是直接影响税额的。如果RA增大，那么DTA就减少，企业可以少交的税就变少，也即税额变大，最终导致NI变小？
