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 很简单啊

A. Net income is reduced by depreciation, but it is increased by less taxes payable, so direction is ambiguous.
B. Asset will decrease because of higher accumulated depreciation (in the subsequent period), any deferred tax asset (if any) is likely to be reduced as well.  So asset will be reduced and not increased.

[此贴子已经被作者于2011-5-8 18:01:51编辑过]

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 没细看,不过你说的有道理,看看这题在不在CFAI公布的ERRATA上面吧

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 google一下CFA Level 2 curriculu errata之类的吧,不过不是全部的error都公布的

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