可以麻煩高手幫我解題嗎>< - 會計

彰化公司於08年1月1日以$102,290美元購入美國ABC公司所發行的5年期公司債，面額為
$100,000美元，票面利率3.5%，每年12月31日付息，彰化公司將其指定為備供出售金融資
產。08年12月31日該公司債市價為101.5。美元與新台幣的相關匯率為:
08/1/1 匯率NT$31.5 / US$1
08 年平均匯率NT$32.5 / US$1
08/12/31 匯率NT$33.5 / US$1
試作彰化公司08年相關分錄






因為我沒有寫過這種題目，可以麻煩高手幫我解答嗎><

感激感激






還有這一題‧‧‧我看不太懂題目的意思

On January 1, 2007, Magee Corp. purchased 40% of the voting common stock of
Reed, Inc. and appropriately accounts for its investment by the equity
method. During 2007, Reed reported earnings of $360,000 and paid dividends of
$120,000. Magee assumes that all of Reed's undistributed earnings will be
distributed as dividends in future periods when the enacted tax rate will be
30%. Ignore the dividend-received deduction. Magee's current enacted income
tax rate is 25%. The increase in Magee's deferred income tax liability for
this temporary difference is a. $72,000. b. $60,000. c. $43,200. d. $28,800.
e. $32,000.



但是我選c
算法是
360000*40%=144000
144000*30%=43200

但是這當然是我看不懂的情況下算的

所以拜託拜託有人可以幫我解除疑惑嗎

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