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zhouyu · 2020年08月20日

问一道题:NO.PZ2016012101000187

问题如下:

Zimt AG presents its financial statements in accordance with US GAAP. In 2007, Zimt discloses a valuation allowance of $1,101 against total deferred tax assets of $19,201. In 2006, Zimt disclosed a valuation allowance of $1,325 against total deferred tax assets of $17,325. The change in the valuation allowance most likely indicates that Zimt’s:

选项:

A.

deferred tax liabilities were reduced in 2007.

B.

expectations of future earning power has increased.

C.

expectations of future earning power has decreased.

解释:

B is correct.

The valuation allowance is taken against deferred tax assets to represent uncertainty that future taxable income will be sufficient to fully utilize the assets. By decreasing the allowance, Zimt is signaling greater likelihood that future earnings will be offset by the deferred tax asset.

valuation allowance 降低,盈利能力增强?讲义也没看懂

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年08月22日

嗨,从没放弃的小努力你好:


同学你好,这部分是有点难度的。建议同学去重新听Income Taxes下面这一节,比较短,但何老师也讲的很清楚。

valuation allowance 是抵消我的递延所得税资产的(DTA),这个数字越大,代表我们以后可能不能有足够的利润去适用DTA去抵税,因为可能我们本来就不赚钱,或者盈利很少,根本需要交很多税,所以我们也没办法用以前年度的亏损去抵税。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!