Q: Which tire is exploding?

Zhang San, Li Si, Wang Wu, and Yang Liu are studying for a major in finance at the University. They are both smart and hardworking, and each exam is easy to pass, it is also a calm look. When I got to the last accounting subject, four people felt that they were very stable and there was no need to review. So they drove to a nearby town on the day before the test to go to the carnival. As a result, the four people were so intoxicated that they had to stay at a local hotel after drinking a lot of wine. The next day, I went to bed and got started. The four were dumbfounded and tried to drive back.

"What should I do if I cannot catch the exam ?" James broke the silence. "Admit the mistake. Maybe the professor can give me a chance ." Said Li Si, and Wang Wu did not agree. "What if we leave early in the morning, but the tires are exploding on the road, so the time is delayed ?" Yang liujian said. Everyone agrees to use this excuse to try it.

After hearing what they said, the professor thought for a moment and said, "Okay, tomorrow morning, I will give you another chance ." The four worried that the professor was deliberately embarrassed and made an all-night effort. The next day, the professor arranged four people to retake the exam in four small rooms. When the four took a look at the exam, they found that the situation was far more serious than imagined: 1. Glossary: The debit and loan accounting method. (5 points) II. Answer: Which tire of the car has exploded? (95 points)