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.
DTA的抵减项，那就是DTA-allowwance ,说明DTA项减少，财务报表中 income tax expense 增加，那么利润就是减少了。这么解释呢？
