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：

deferred tax liabilities were reduced in 2007.

expectations of future earning power has increased.

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.

如果DTA未来不太可能回转，就会有valution allowance用于抵减DTA，现在valution allowance降低，说明未来产生的NI是可以支撑DTA的。选项B正确。选项C错误。

题目信息给的是valuation allowance和DTA，与DTL无关，A选项是凑选项的，不入选。