Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted. The following information relates to a profitable company that offers a warranty on a new product introduced in 2008: If the company’s tax rate is 35 percent, which of the following most accurately describes the deferred tax recorded in 2008 with respect to the new product warranty? A Deferred tax asset of $35,000. B Deferred tax asset of $65,000. C Deferred tax liability of $35,000. 这个accrued warranty expenses 和actual expenditure怎么理解？到底dtl和dta应该看什么？

There are two countries, A and B. Country A is closed country with relative abundance in capital. Country B has a relative abundance in labor but scarce in capital. When two countries started to trade, Country A will most likely experience a favorable impact on: A Labor. B Capital. C Both capital and labor. 这里他a是禁止capital的，他自己优势小怎么还出口到b呢？

在看到题目中给出的valuation allowance下降，是否可以理解为DTA起到了抵减的作用，所以暗示着公司的盈利在好转

老师，这道题答案有些看不懂原版书课后题103页，为什么要用100000-80000？

在资产负债表中怎么还能看见杠杆呢？

在计算器上按指数运算时，我每次都是把幂先算出来，写到纸上，再算指数部分。 有没有更便捷的按计算器的方法呢？

老师，20.21不懂，而且表格也没怎么明白是什么意思，还有21题那些调整是怎么产生的?

想问一下，一看到amoritized还有些迷糊，我目前掌握的是，amorization是一种记账方法 主要针对intangible asset，把贬值摊到每个月，每月有贬值，请问这样理解amorization么

37题B为什么不对

老师，这个题请问怎么解？