对于useful life的确认有时候容易搞乱，如果是SL法，这里的年限应该是7年吧？还有对于年限怎么能一眼看出来，不用数，有什么好办法吗？

An American manufacturer's depreciation expense for a newly purchased equipment. The equipment was purchased at Jan 1 2011. The depreciation expense (in RMB) will be: A 600,000, using the double-declining method. B 140,000, using the units-of-production method. C 180,000, using the double-declining balance method. A 请问:默认不说的情况下让你求折旧 就是指求第一年的折旧吧？

A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for $600,000. The difference between the Year 4 ending net book values using the two methods is closest to: A $81,400. B $118,600. C $200,000. 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：68% ?Depreciation Method& Amortisation Methods难度：一般 推荐： ? ? ? ? ? 答案解析 As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straight-line versus double-declining balance is closest to $81,400. Net book value end of Year 4 using straight-line method= $600,000 - 4 x ($600,000/6 =$200,000. Net book value end of Year 4 using double-declining balance method = $600,000 (1 - 33.33%)/4=$118,600. 请问：我是用***老师的列表的方法算的，每年都算算到第四年，比较慢。 小视频里的用4次方的解法挺不错的，但是没有太理解，能否稍加详细说明一下，我想学一下~

accrual basis 和 cash basis如何理解？

Which of the following best describes a ratio that measures a firm's ability to acquire long-term assets with cash flows from operations, and a performance ratio, respectively? A Reinvestment ratio; Cash-to-income ratio. B Investing and financing ratio; Cash-to-income ratio. C Reinvestment ratio; Debt payment ratio. 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：73% Depreciation Method& Amortisation Methods难度：一般 推荐：      答案解析 The reinvestment ratio measures a firm's ability to acquire long-term assets with cash flows from operations. In contrast, the investing and financing ratio, which is more comprehensive, measures the firm's ability to purchase assets, satisfy debts, and pay dividends.The cash-to-income ratio measures the ability to generate cash from a firm's operations and is a performance ratio for cash flow analysis purposes. The debt payment ratio measures the firm's ability to satisfy long-term debt with cash flow 请问：performance ratio 通常和 盈利能力（effective） 还是 营运能力（efficient）哪个更接近？

为什么出现使用的折现率会和当时的市场利率不同呢？（跟这道题没关系，但是我不太明白为什么会出现这种情况）

老师你好，请看图第四步，我不明白为什么FX G/L=NI-NI before FX G/L，不应该是NI before FX G/L-FX G/L=NI么？

reading20的第48题，答案是A，我错选了C。对于税盾的考虑没有问题，主要是利息费用的部分。实际的通货膨胀率高于预期，real interest expense不是应该更高么？？

请问第二题为什么选第二个，这个题说得是什么意思

老师我写的这个用的restated rate是这样算的。就是现在的cpI除以去年的CPI。