NO.PZ2018062004000188
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.
A选项的reduction难道不是抵减的意思是降低的意思吗?我理解的A选项翻译reduction of deferred tax assets 是2018 年DTA的抵减项是$2000,单看这句话没错吧?这句话难道有表达DTA在减少的意思吗?