Fixed assets和PP&E是相等的吗？

老师，POTENTIAL GDP 不是也是可以直接算出来吗？只要知道L和y就可以了

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

两个黄色划线的标准误求法为何不一样？一个根号20，一个0.1

这个slope coefficient significance的假设检验的原假设是什么呢？

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？