单选题 A firm reported the following:
●Gross DTA at the beginning of the year $23000
●Gross DTA at the end of the year $24500
●Valuation allowance at the beginning of the year $4600
●Valuation allowance at the end of the year $6700
Which of the following statements best describes the expected earnings of the firm? Earnings are expected to:
【正确答案】 B
【答案解析】[解析] 由题干可知，该厂商的估价准备金由年初的4600美元上升至年末的6700美元。导致上述现象的原因很可能是厂商预计盈余在未来将出现下跌。因此，本题的正确选项为B。