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yehan99 · 2018年11月05日

问一道题:NO.PZ2018062004000187 [ CFA I ]

A为什么不对?contra account增加,不是代表情况在变坏,所以DTAreverse可能性增加吗?


问题如下图:

    

选项:

A.

B.

C.

解释:



1 个答案

品职辅导员_小明 · 2018年11月05日

DTA的备抵账户增加,说明企业的盈利能力下降,那么DIT将来的回转的可能性也很低,所以A不对

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