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？

老师 15 16没看懂

老师 14题没看懂

你好老师我想请问下I(B)客观独立性当中涉及到的部门之间的独立性以及防火墙的设置问题，能帮忙理下吗？ 1.research department 2.asset management 3.investment banking department 4.brokerage 5.trading 基础班中胡老师说1和3需要设置防火墙， 百题Q28中3和4需要设置防火墙

老师 第一题为什么选A

老师想问三道题目，如下： （8）麻烦分别讲解一下AB选项为什么不正确 （9）麻烦讲解一下为什么B选项不正确 （10）麻烦讲解一下为什么B选项不正确？thematic是选几个特定ESG因子，而B选项说thematic包含多个因子，所以我认为B正确，这样想为什么不对？