老师好，R16一章中，temporal method,中，在liability项下，long-term debt和其他非流动负债是要用current rate还是 historical rate呢？

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？

老师好，R16书上，188页，disclosures to sales growth,这个表格里，本来foreign exchange impact和 acquisition impact都是负值：-1%,-20%。那么加上organic sales growth 6%, 应该是-15%。但是后面的解释都是说1%+20%+6%=27% 怎么理解这个±号的问题？

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？

永续年金的具体解释？

老师怎么上传照片啊？老师讲的percentilesmei没有听懂？

能不能讲一个买入期权和卖出期权的例子？

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？

Reading 27 官方教材 Q10：关于EGREPS的取值，讲义中注释为 "expected real growth in GDP"。 对应题目中我根据这段话：“...Stock returns over 2004 to 2006 reflect the setbacks but economists predict the country will be on a path of a 4 precent real GDP growth by 2009." ——故而用4%作为EGREPS的取值。 但是答案中用的是5%。我猜是取值于"earnings in the public company sector are expected to grow at a 5% Per year real growth rate."。我知道 expected growth in real earning per share 可以视同 real GDP growth，但为什么前面提到的经济学家预测的真实GDP增长率不能用在Ibbotson-Chen公式里？