问题如下:
2. If the valuation allowance had been the same in 2007 as it was in 2006, the company would have reported $115 higher:
选项:
A. net income.
B. deferred tax assets.
C. income tax expense.
解释:
C is correct.
The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.
请问为什么不选A呢,valuation allowance减少说明公司效益变好,net income增加?