老师，为啥这题债务融资成本不需要考虑税率呢？

6 When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as: A equity. B liabilities. C neither liabilities nor equity. 为啥timing和amount都不确定，DTL既不认为是负债也不认为是权益？

【资本项下自由进出】 老师好： 1、外资国内投资，资金如何进来和如何出去，有什么限制 2、国内居民每年只有5万美元等值外币兑换的权限？

31题C选项是什么意思

interestburden=1-interestrate吗？

6 When both the timing and amount of tax payments are uncertain, analystsshould treat deferred tax liabilities as:A equity.B liabilities.C neither liabilities nor equity.Q6为啥timing和amount都不确定，DTL既不认为是负债也不认为是权益？

这个题可以详细说明一下吗

32 Which of the following is a required financial statement disclosure for long lived intangible assets under US GAAP? A The useful lives of asset B The reversal of impairment losses C Estimated amortization expense for the next five fiscal year 32 C is correct. Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS. 1)这一题A选项（useful lives of assets)不需要披露吗？ 2)B选项是只考虑了自用情况下不能回转吗？如果是出售的话是要披露reversal of impairment losses吗？ 3）C选项是对于长期无形资产都要披露next five year的摊销金额吗？

这个题可以详细解答一下吗

老师，这个题，当时讲的是要是有高水位，那么算hurdle时候以高水位的数值为基，那如果按照这个思路，357*1.05直接超过360了，那不是直接可以判断不能计提绩效了吗？为什么视频讲解说因为（360-357-MF）小于0，所以才不能计提绩效啊