BEY 和 DTL两个问题

1. When evaluating the performance of its short-term securities investments, a company should compare them on a bond equivalent yield basis.
为什么比较时就用BEY而不用其他的yield 来比较？






2. Analysts should determine the treatment of deferred tax liabilities on a case-by-case basis. If DTL is expected to reverse in the future, they are best classified by an analyst as liabilities. If, however, they are not expected to reverse in the future, they are best classifed as Equity.
notes里为什么只提到DTL的特殊情况而没有DTA？是不是说DTA的情况更简单些。


谢谢！