请问：这题为什么只看DTA的递减项呢？能否用delta DTA展开帮我解释一下 ，只看这个感觉思路有点乱，不能被说服

Habel Inc. owns equipment with a tax base of $400,000 and a carrying value of $600,000. Habel also has a tax loss carry forward of $200,000 that is expected to be utilized in the foreseeable future. Deferred tax items on the balance sheet are valued based on a tax rate of 30%. If the tax rate is expected to increase to 35%, the adjustments to the value of deferred tax items will most likely cause Habel’s total liabilities-to-equity ratio to: A decrease. B remain unchanged. C increase. c 请问：这题的carry forward的200的DTA不用考虑吗？记得之前有一题：要把两块的DTA加在一起，为什么这题只考虑 cv和税基的这一部分？

Christophe Inc. is an electronics manufacturing firm. It owns equipment with a tax basis of $800,000 and a carrying value of $600,000 as the result an impairment charge. It also has a tax loss carry forward of $300,000 that is expected to be utilized within the next year or two. The tax rate on these items is 40% but the tax rate is expected to decrease to 35% for the foreseeable future. Which of the following amounts is closest to the net effect of the change in tax rate on the income statement? A Increase in deferred tax expense of $5,000. B Decrease in deferred tax expense of $5,000. C Increase in deferred tax expense of $25,000. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率：42% Tax Rate Changes & Effective Tax Rate难度：一般 推荐：      请问： 怎么判断第一个200是DTA不是DTL的？跟资产负债表观 有关系嘛？是因为600-800为负吗 所以是DTA吗？怎么用利润表观来想？

不管是Leesee还是leesor 是不是在没有资产的情况下（我说的是FL和OL）就算利息

A company purchased fixed asset for ￥500,000 on 1 January 2001. It's useful life is 10 years. Use a straight-line method for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2003 is closest to: A ￥9,820. B ￥4,880. C ￥28,200. 查看解析 上一题 提交试卷 正确答案C 您的答案A本题平均正确率：65% DTA & DTL难度：一般 推荐：      答案解析 The deferred tax liability is equal to the Tax rate × Temporary difference between the carrying amount of the asset and the tax base. 请问：税法上的折旧率0.2那表示是“五年”加速法折旧是吧？也就是说税法上除了方法和财务上不一样，折旧年限也可以不一样？

The author of a new textbook received a $100,000 advance from the publisher this year. $40,000 of income taxes were paid on the advance when received. The textbook will not be finished until next year. Determine the tax basis of the advance at the end of this year. A $0. B $40,000. C $100,000. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：46% DTA & DTL难度：一般 推荐：      答案解析 For revenue received in advance, the tax base is equal to the carrying value minus any amounts that will not be taxed in the future. Since the advance has already been taxed, $100,000 will not be taxed in the future. Thus, the textbook advance liability has a tax base of $0 ($100,000 carrying value - $100,000 revenue not taxed in the future). 请问：这里涉及到tax base的公式吗？洪老师视频里没有讲到有关税基的计算，可否公式化说明

Which of the following statements regarding deferred taxes is NOT correct? A If deferred tax liabilities are not included in equity, debt-to-equity ratio will be reduced. B Only those components of deferred tax liabilities that are likely to reverse should be considered a liability. C If deferred taxes are not expected to reverse in the future then they should be classified as equity. 上一题 提交试卷 正确答案A 您的答案B本题平均正确率：56% Accounting Profit and Taxable Income & Key Terminology难度：一般 推荐：      答案解析 When deferred tax liabilities are included in equity, it will reduce the debt-to-equity ratio (by increasing the denominator, in some cases considerably). 请问：有关DTL的记账方式，这个是哪块的内容，感觉洪老师视频里面没有讲啊

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 or equity. 上一题 下一题 正确答案C 您的答案C本题平均正确率：45% Accounting Profit and Taxable Income & Key Terminology难度：一般 推荐：      答案解析 The deferred tax liability should be excluded from both debt and equity when both the amounts and timing of tax payments resulting from the reversals of temporary differences are uncertain. 请问：对不上这题的考点了？是哪个主题下的内容，感觉和treat of DTL搞混了

为什么 Account Receivable securitization 不算到CFF中，而还是归到CFO 是约定俗成吗? 这也不应该算做一种正常的普通行为啊，还要设立SPV等一系列复杂的办理程序。

不是无套利定价机制么？不就是为了防止套利？