deprive their employer of their skills and abilities as related to their employment. 老师好，请问这句话怎么翻译呢？

老师好， 1、请问practice handbook是什么？是否就是原版书？ 2、图中这里的P.S.: Cases in this reading are quoted from <Standards of practice handbook> 2015 Eleventh edition. 11版是否从2015年用到现在？也就是说这7年都没有变化吗？

零息债券和premium债券和discount债券发行人都分别怎么赚钱啊？

为什么premiumbond的CFF被overstated，这个怎么判断？难道只是跟CFO相反么

为什么针对liabilities是（Tax base - Accounting base）*tax，如果结果大于0是DTL，小于0是DTA呢？如果结果大于0的话，说明tax base profit要大于accounting base profit，那就应该说明今年多交了税，未来少交税，那应该是DTA啊

According to IFRS, the diferred tax consequences of revaluing held-for-use equipment upward is reported in equity. 这是为什么？

the author of a new textbook received 100,000 in advance. 40,000 of income tax were paid on the advance when received. The textbook will not be finished until next year. The tax basis of the advance at the end of this year 为什么是0？

Income tax expense = pretax income*(1-tax) 为什么不对？是因为Income tax expense = pretax income*tax么？在一开始学的income statement的公式中：EBT*（1-tax）= net income

为什么assets是用A.B-T.B？而不是反过来

2:11:29为什么考虑减值影响看的是cogs而不是ending inventory. 如果看ending inventory，那lifo的ending inventory最小