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秀子 · 2020年02月25日

问一道题：NO.PZ2018062004000188

  1. CFA I
  2. FRA

问题如下：

Under US GAAP, PZ company reported a valuation allowance is $4,000 in 2017 and $2,000 in 2018, which of the following statement is most likely correct?

选项：

A.

PZ company reduction of deferred tax assets by $2000 in 2018.

B.

PZ company in 2018, earning power is expected to decrease.

C.

PZ company in 2018, earning power is expected to increase.

解释：

Answer is C, the decrease in valuation allowance indicates that the company's future earning will increase.

这道题目A选择DTA是亏了可以抵税4000记为DTA， 18年DTA减少了2000，怎么会是DTA增加了呢？

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1 个答案

Olive_品职助教 · 2020年02月26日

嗨，努力学习的PZer你好：


valuation allowance，是用来抵减DTA的。企业的DTA是未来可以享受到的不交税的好处，如果公司在未来没办法盈利，DTA的好处也没法享受到，就要通过valuation allowance减少DTA。这题说valuation allowance减少，那么DTA就增加。


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