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

10分40秒为什么弹性等于1时，revenue可以取得最大呢？

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。

Reading6课后第7题，请问trading destinations怎么理解？ A为何不对，算法交易不是加快了交易速度从而一定程度上提高了市场效率？

Ensuring that a majority of the members of the audit committee are independent members of the Board. 不是应该所有的成员都是independent的吗？

固定资产溢价，通过增加折旧来调整吗？折旧增加，固定资产价值不是更低吗？

为什么寡头垄断对买家有利呢？

不是无套利定价机制么？不就是为了防止套利？

老师，这里EI的公式，到底是两个NPV相减还是PV减啊？ PV就是未来现金流折现，NPV还得考虑初始投入，不一样的啊。 老师一会儿NP一会儿PV