A company redeems $1,000,000 face value bonds with a carrying value of $990,000. If the call price is $104, the company will: A reduce bonds payable by $1,000,000. B recognize a loss on the extinguishment of debt of $50,000. C recognize a gain on the extinguishment of debt of $10,000. 这个答案为什么是50000的损失哪？不理解

老师，我们怎么判断什么时候是累计值，什么时候是单年份的值呢？看问问题的同学基本上都是在问为什么和讲义上计算单年份不一样。

C选项怎么翻译？？ 金钱或荣誉的承诺？？ promise在这儿，怎么理解？？

B选项，翻译过来，是什么意思？？？ 为什么不对呢？？

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. 这个题不会

原来从其他方法改成LIFO，不需要追溯调整，改成FIFO则要。那如果从LIFO或FIFO改成其他方法，也不用追溯调整吗？

被记为expense的inventories是不是指abnormal waste？

制成产成品之前的费用计入inventory，制成产成品之后的费用计入SG&A。请问什么阶段的费用计入COGS？请老师讲解一下这几项的关联，谢谢。

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A Yes. B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recognised as a profit. C 不对吗

A financial analyst is studying the income statement effect of two alternative depreciation methods for a recently acquired piece of equipment. She gathers the following information about the equipment's expected production life and use: Compared with the units-of-production method of depreciation, if the company uses the straight-line method to depreciate the equipment, its net income in Year 1 will most likely be: A Lower. B Higher. C The same. 这个题不明白的地方， 用直线法，是怎么算出来的20%， 并没有告诉 cost 和残值 这两个数