金程問(wèn)答
為什么這個(gè)1500不用算
老師這里的IR和前面的IR = RA /stdevA，一樣嗎
Q3:
Q4可以再重新講解一下？B為什么錯(cuò)了沒(méi)有聽(tīng)明白
不懂為什么選a
這里不考慮負(fù)號(hào)么？第二題為什么不選too high
這里為什么不把full-year adjust給加上了？
第一題有問(wèn)題啊，Karena Li is the head of finance of Hera S.p.A., a multinational high fashion group based in Milan, Italy. Hera owns subsidiaries around the world. Its functional and presentation currency is the euro and it reports under IFRS. On 1 January of the most recent year, Hera established a wholly owned subsidiary, Giselle Co. (Giselle), in the US. Giselle has fixed assets of USD 10 million when established. Giselle's presentation currency is the US dollar. It reports under US GAAP, and is accounted on Hera's consolidated financial statements using the temporal method.說(shuō)明母公司是euro，然后local是USA，題目又說(shuō)presentation currency is the USD，所以不應(yīng)該用current rate method嗎？為啥題目說(shuō)用temporal method?
第4題請(qǐng)解釋一下C為什么不對(duì)，謝謝
第3題，無(wú)風(fēng)險(xiǎn)利率3%是哪兒來(lái)的？沿用的第1問(wèn)里的3%嗎？
①題中描述“G 的presentation currency is the US dollar”，這只是子公司的RC，但實(shí)際在判斷哪種折算方法時(shí)，提到的RC都是母公司用的編制貨幣。②下邊又說(shuō)G用的是temporal method，直接就可以確定轉(zhuǎn)換方式是LC→FC，但后面FC到底是否等于RC，題目沒(méi)有給出信息。上述兩個(gè)理解對(duì)嗎？
第一題題目說(shuō)“financial statements of the subsidiary are reported in Mexican pesos (MXN), and SunriseTech utilizes the temporal method to convert the subsidiary's financials into CAD”。我理解，子公司的function currency是MXN，和母公司不一樣，不應(yīng)該用current method嘛？為啥題目下一句又說(shuō)用temporal method呢？
第一題為什么不用Rate at which fixed assets were purchased？那個(gè)不是歷史匯率嘛？
關(guān)于第二問(wèn)，期權(quán)在B/S中是計(jì)入equity，展開(kāi)問(wèn)一下，那RSU也即是equity嗎
這個(gè)股票指數(shù)是30天前買的，那么為什么不抵減前面30天收到的股利呢？是因?yàn)檫@部分股利已經(jīng)包含在1450.82中了嗎？然而市場(chǎng)上給出的股價(jià)是不應(yīng)該包含股利的吧？
程寶問(wèn)答
