老师 在计算inventory turnover的时候 为什么不是 average inventory，而是使用 ending？？？ 在Financial Analysis Techniques中的公式分母是average inventory呀？？

老师，想知道perpetual LIFO 和 Periodic LIFO 的计算有什么区别啊，虽然都是后进先出，但是怎么计算呢？

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