Low price to dividend 指的是 股利多 而price 低吗

Module 7-Practice Problems-Question 34-最后新的账面价值，为什么需要减去Revaluation surplus? 这个知识点，在教材第几页？

Module 7-Practice Problems-Question 32-答案中所说的US GAAP prohibits the revaluation of PP&E. 这个知识点，在书上第几页？

Module 7-Practice Problems-Question 29-请问本题的tax payable $215,000*30%=$64,500 与income taxes paid in year有什么区别？为什么这两个数字会不相等？是由于什么原因造成的？

Module 7-Practice Problems-Question 28-我的计算过程，哪里有错误？2013 DTL=(22,500-20,000)*30%=750, 2014 DTL =(20,000-16,000)*25%=1000, 所以increase=250

Module 7-Practice Problems-Question 27-C答案解释，看不懂？什么叫“ taxes that have been paid (because of the higher taxable income) but have not yet been recognized on the income statement (because of the lower accounting profit).”C这个知识点，在书上第几页？

B选项，Dep exp增加，revenue也会下降，assetturnover到底是上升还是下降呢？

Module 7-Practice Problems-Question 24-C答案中所说的，Under IFRS, all deferred tax liabilities are non-current, 这个知识点，在教材第几页？

这里Baywhite 是 borrower 对吗

In comparing the Biomian purchased put and sold call strategies, which of the following statements is most correct about how the call and put values are affected by changes in factors other than volatility?这是第三题的第七小题，要比较的是purchased put 和 sold call strategies，就是比较long put 和 sell call ，老师在讲解的时候怎么是直接比较 long put 和long call,难道sell call 可以直接看成 long call??