老师，请问这道题为什么选c呢？

这两道题都是比较FIFO和LIFO但为什么角度思考不一样，请解释一下

在美国会计准则下，R&D中development应该资本化？

老师这题怎么解释

Which of the following industries is most likely to be considered to have the lowest barriers to entry? A Oil services. B Confections and candy. C Branded pharmaceuticals. 在美国oil比candy还好进入吗？

If the GDP deflator values for 2008 and 2010 were 190 and 212.8, respectively, which of the following best describes the annual growth rate of the overall price level? A 5.8%. B 6%. C 12%. The nominal and real GDP for a country are provided below :For 2013, the inflation rate ( % ) in the country is closest to : A-1.8 B3.86 C5.7 这两道题怎么一个开根号一个不开根号呢？

这道题的解释没有看明白，请老师将详细一点

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. 这题是用cv-tb的绝对值*30%这个公式吗？ 答案那个50*0.8*0.8*0.8是什么鬼？

A company purchased its own office building in 2011 for $2,000,000. The real estate market has been volatile in the last few years. The company uses the revaluation model as allowed by IFRS and the following table shows the fair market values since 2011: The impact (in $ thousands) on the income statement in 2014 will most likely be a gain of: A 300. B 500. C 200. 查看解析 上一题 下一题 正确答案AC 您的答案A本题平均正确率：3% 老师，这题是不是选c，答案是ac。 可否讲解一下

Assume a firm with a debt to equity ratio of 0.50 and debt equal to $35 million makes a commitment to acquire raw materials with a present value of $12 million over the next 3 years. For purposes of analysis the best estimate of the debt to equity ratio should be: A 0.500. B 0.573. C 0.671. 这道题为什么直接分子加12呢？他并没有说是另外有买一笔原材料，还是这35m里面有部分，或全部为买原材料