劉同學(xué)
2018-05-16 14:58Cinnamon, Inc. recorded a total deferred tax asset in 2007 of $12,301, offset by a $12,301 valuation allowance. Cinnamon most likely: A fully utilized the deferred tax asset in 2007. B has an equal amount of deferred tax assets and deferred tax liabilities. C expects not to earn any taxable income before the deferred tax asset expires. 這道題考什么呢，有點不明所以，
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Amy助教
2018-05-16 17:42
該回答已被題主采納
同學(xué)你好，當(dāng)DTA在到期日前有不能被用掉的風(fēng)險時，它就會結(jié)轉(zhuǎn)到valuation allowance，而這種風(fēng)險出現(xiàn)的原因是：未來的收入不足以交稅（DTA是用來在以后抵稅的），所以答案選C。
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