Cinnamon, Inc. recorded a total deferred tax asset in 2007 of $12,301, offset by a $12,301 valuation allowance. Cinnamon most likely: A fully utilized the deferred tax asset in 2007. B has an equal amount of deferred tax assets and deferred tax liabilities. C expects not to earn any taxable income before the deferred tax asset expires. 这道题考什么呢，有点不明所以，

所以information cost 和delay cost的区别就是没买的股票是今天涨了还是在后面一段时间内涨了？

An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes? A It should be treated as equity at its full value. B It should be treated as a liability at its full value. C The present value should be treated as a liability with the remainder being treated as equity. 从题干怎么能看出他的dtl不会回转呢？如果没有提及，分析师这样对待是否主观了

老师 （1）为什么A选项不正确 （2）为什么B选项正确

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？

老师 15 16没看懂

这里西格玛阿尔法*除以西格玛阿尔法为啥判断是否大于0？大于0只能说是同方向吧，要比较大小不应该和1做比较么

经济学CASE 1,第二题,:美元购买BRL时,是1USD 乘以0.5114还是0.5116.因为根据单老师口诀是乘小除大,所以应该是1美元乘以0.5114.而根据周老师说法:我是从市场买BRL,所以应该用市场的ASK 价格即0.5114??

value added=阿尔法=超额收益这样理解对么

老师 14题没看懂