原版書課后題，這題B為什么不對呀？
間接法求CFO，老師上課沒有說到過DTL也要算進(jìn)去這一點(diǎn)的。怎么解釋？
老師您好，這是practice exam 1中的一道題的解釋，請您解釋一下“except”后面的內(nèi)容，講義中沒有提及過。謝謝！
這題沒告知periodic的周期，如果每月盤存，算出來aw會不一樣
Which of the following conditions is not required for the realized horizon yield to equal the original yield to maturity on an option-free, fixed-coupon bond? 【a】 The coupon payments are reinvested at the same interest rate as the original yield to maturity. 【b】 The bond is sold at a price on the constant-yield price trajectory. 【c】 The bond is held to maturity. 請問這題目是什么意思，沒看懂
為什么優(yōu)先股轉(zhuǎn)成普通股不能算CFF+呢？普通股可以流通了，等于去市場上融資了呀。
343的A選項沒有看懂。為什么？
342的解釋沒有看懂。為什么不是現(xiàn)金或者現(xiàn)金等價物，所以算CFF。
第3題，為什么選C？不太理解
2 BAURU, a Brazilian corporation, borrows capital from a local bank to finance the construction of its manufacturing plant. The loan has the following conditions: Borrowing date Amount borrowed Annual interest rate Term of the loan Payment method 1 January 2009 500 million Brazilian real (BRL) 14 percent 3 years Annual payment of interest only. Principal amortization is due at the end of the loan term. The construction of the plant takes two years, during which time BAURU earned BRL 10 million by temporarily investing the loan proceeds. Which of the following is the amount of interest related to the plant construction (in BRL million) that can be capitalized in&nb
334，不需要追溯2009？為什么？
333這題，我能理解C，但是覺得B也是對的。老師上課不是說HELD TO METURITY都是攤余成本，也是歷史成本嗎？
老師上課說：ASSET是資產(chǎn)的存在形式，L和E是資金的來源。這題選ASSET一直想不明白。求解。
這里的total asset是年初和年末平均嗎
A retailer that prepares its financial statements in accordance with IFRS has 100 office chairs in its inventory with a suggested retail price of $240 each, for which it paid a supplier an average of $200 a chair. · Demand for the chairs has been low for quite a while and in response the supplier has lowered its selling price to $160 each. · However, the retailer estimates it can sell the chairs for $180 each if it offers free shipping to its customers. Shipping costs to the retailer are estimated to be $10 per chair, on average. The total carrying amount of these 100 office chairs on the retailer’s balance sheet is closest to: $16,000. $18,000. $17,000. 不是the lower of cost and nrv嗎，cost不是16000嘛，NRV不是17000，為什么答案是17000？
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