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Q · 2021年08月14日

这道题可否用上课讲的更简单的办法去理解?

NO.PZ2016012102000146

问题如下:

PZ company reported the following table:

Which of the following statements is the best describes about the firm's expected earnings?

选项:

A.

Earnings are expected to increase.

B.

Earnings are expected to decrease.

C.

Earnings are expected to remain relatively stable.

解释:

B is correct.

The valuation allowance account is a contra- or reduction account to deferred tax assets that the firm judges is unlikely to be realized. In this case,valuation  allowance=1200,\bigtriangleup valuation\;allowance=1200, which means the value of DTA reduces $1200. DTA=$750$1200=$450\triangle DTA=\$750-\$1200=-\$450. Therefore, the expected earnings of the firm are expected to decrease.

上课说到valuation allowance下降,代表未来profit上升。

所以这道题可否不需要计算,直接看到valauation allowance下降,所以earning也是decrease

2 个答案

Kiko_品职助教 · 2021年08月16日

嗨,努力学习的PZer你好:


可以不通过计算,通过分析表中数据得到结论。

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Kiko_品职助教 · 2021年08月16日

嗨,努力学习的PZer你好:


你好同学,


应该是valuation allowance上升,DTA下降,所以earning是decrease

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努力的时光都是限量版,加油!