NO.PZ2019120301000262
问题如下：
Question
The following information is available for a company that prepares its financial statements according to US GAAP:
选项：
A.$200,000 increase. B.$300,000 increase. C.$200,000 decrease.解释：
Solution
C is correct. A valuation allowance reduces the value of the deferred tax assets under US GAAP, so the total change in net income as a result of the changes in the three accounts can be calculated as follows:
B is incorrect. It incorrectly ignores the change in the valuation allowance (doesn’t realize it is related to deferred tax assets).
A is incorrect. This is the inverse of the correct answer.
未来为带来现金流的流入，是记作DTA；未来会带来现金流的流出是记做DTL；下面的图，是哪里写错了吗？
