我c 太损了 先说17 再说一6

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.

解析：tax loss carry forward是指现在或者之前的loss在未来可以抵税，在未来可以抵税说明有经济利益的流入，会形成DTA。但如果企业未来产生不了净收益，这个DTA是无法实现的，即DTA无法回转，此时要计提一个valuation allowance，它是DTA的备抵账户，用于抵减DTA。

现在公司的allowance在降低，说明未来的DTA可以回转，即公司未来可能产生净收益，即future earning power在上升。选项B正确，选项C不正确。

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。