P202 老師第10題為什么選A呢？
合并日：未實(shí)現(xiàn)利潤會(huì)計(jì)處理為借：存貨200貸記未分配利潤200，而合并日后會(huì)計(jì)處理變成：借：營業(yè)成本200 貸：未分配利潤200，不應(yīng)該是借：存貨200，貸：未分配利潤200？
02這個(gè)視頻中, 說的CAPM中的第三種方法-CRP: 課件中的例子中在計(jì)算的時(shí)候: Rf為什么不是SYS中的債券收益率?
為什么加的是調(diào)整后的利潤，變成500，而不是400，哪里需要調(diào)整？
如圖原版書后題，沒有看懂。題目的意思是：股票分紅會(huì)引起公司的什么增加，答案是C，實(shí)繳資本。解答的意思是：股票分紅意味著把retained earnings 轉(zhuǎn)換為contributed capital。我不理解的是，為什么股票分紅意味著把retained earnings 轉(zhuǎn)換為contributed capital？股票分紅只是在外發(fā)行的股票數(shù)的拆分，和retained earnings什么關(guān)系啊？
股票回購四種方式中的direct negotiation的問題： 1、紅色框里的意思是：從市場回購大量股票，股票價(jià)格會(huì)下降。這里沒有理解，回購大量股票，在外發(fā)行股份數(shù)變少，那價(jià)格應(yīng)該增加啊?；蛘呤沁@句話的意思理解就有誤嗎？ 2、藍(lán)色框里的意思是不是：如果和一個(gè)大股東沒有談成功，就和其他大股東談？
請問加上去的20是怎么來的呢？
64題 notes中 說preference share can have put or call features 為什么a不對呢 可以另外解釋一下c選項(xiàng)嗎
請問，TIPS算是capital-indexed bonds 的一種嗎？謝謝老師。
21題，優(yōu)先次級債？是什么??？
20題，債券高質(zhì)量為什么還會(huì)面臨default risk呢？
13題，答案里debt/capiral ratio升高不懂…debt沒變，但equity高了，所以caiptal高了呀，分母大分子不變，ratio小了吧…
所以就理解為CR越大，coupon越高，越快收回投資成本，D越小，這樣理解？
原版書第28題 Carter works for Invest Today, a local asset management firm. A broker that provides Carter with proprietary research through client brokerage arrangements is offering a new trading service. The broker is offering low-fee, execution-only trades to complement its traditional full-service, execution-and-research trades. To entice Carter and other asset managers to send additional business its way, the broker will apply the commissions paid on the new service toward satisfying the brokerage commitment of the prior full-service arrangements. Carter has always been satisfied with the execution provided on the full-service trades, and the new low-fee trades are comparable to the fees of other brokers currently used for the accounts that prohibit soft dollar arrangements 選項(xiàng)A:Carter can trade for his accounts that prohibit soft dollar arrangements under the new low-fee trading scheme 從選項(xiàng)來看都說了這個(gè)賬戶是禁止soft dollar的，那怎么還能交易呢？
原版書第19題 Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report on Evans stock. Ward learns that Evans plans to pay all of Ward’s expenses for the trip, including costs of meals, hotel room, and air transportation. Which of the following actions would be the best course for Ward to take under the Code and Standards? A.Accept the expense-paid trip and write an objective report. B.Pay for all travel expenses, including costs of meals and incidental items. C.Accept the expense-paid trip but disclose the value of the services accepted in the report 不是說不能報(bào)銷，但是對方直接幫你付掉差旅費(fèi)，只要不是奢侈酒店都可以嗎？為什么這里又說全部要自己付錢？
金程問答