老师，麻烦讲解一下利息费用资本化

老师好，我发现长式子带%的计算经常算错，如果从头到底，依次按过去，即1，结果就是上面的。如果分开算求和，即a+b结果就是下面的。我的计算器怎么了？郁闷

GO是从税收来还款的债券吧，为啥不选B呢？

我发现一个特诡异的事情，请问这个值是啥？在计算器是AOS正常模式，并全部清零下后。依次按下两个%数字相乘在加上一个%数字，在按下最后一个%后出现的数字是啥？比如：在计算器上依次按下：【5】【%】【*】【5】【%】【+】【5】【%】，在按等于号之前出现了一个数字0.0013，之后按【=】才出正确答案。按下最后一个【%】后，屏幕出现的数字是啥？

option能说成是特殊的forward的吗？ option能说成不是forward的吗？

Which of the following situation will most likely result in a decrease in a valuation allowance for a deferred tax asset under U.S. GAAP? If: A Tax rates reduce. B The tax loss carry-forward period extends over a period of time C Interest rates decrease 这道题在考察什么？

Cinnamon, 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. 这道题考什么呢，有点不明所以，

An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes? A It should be treated as equity at its full value. B It should be treated as a liability at its full value. C The present value should be treated as a liability with the remainder being treated as equity. 从题干怎么能看出他的dtl不会回转呢？如果没有提及，分析师这样对待是否主观了

老师 （1）为什么A选项不正确 （2）为什么B选项正确

A company purchased fixed asset for ￥500,000 on 1 January 2001. It’s useful life is 10 years. Use a straight-line method for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2003 is closest to: A ￥9,820. B ￥4,880. C ￥28,200. 这题是用cv-tb的绝对值*30%这个公式吗？ 答案那个50*0.8*0.8*0.8是什么鬼？