老师，这题计算器不用调整为先付年金模式吗，我看讲解里没有提到。

A firm issues a $10 million bond with a 6% coupon rate, 4-year maturity, and annual interest payments when market interest rates are 7%. If the market rate changes to 8% and the bonds are carried at amortized cost, the book value of the bonds at the end of the first year will be？ 这道题我怎样都算不出正确答案，我的方法是：先用计算器算出年初bond payable，其中I/Y是8，然后利息是得出的数*8%，但是答案给的却是用7%算的，我不理解！利息不是改成了8%了么？ 以下是答案解析：8. C The new book value = beginning book value + interest expense - coupon payment = $9,661,279 + $676,290 - $600,000 = $9,737,569. The interest expense was calculated in question 7. Alternatively, changing N from 4 to 3 and calculating the PV will yield the same result. The change in market rates will not affect amortized costs. (Module 24.2, LOS 24.b)

视频这里讲到coupon算在C/F里，利息计入CFO，本金计入CFF，那为什么这道题选A而不是C？：According to U.S. GAP, the coupon payment on a bond is reported as: A. an operating cash outflow. B. a financing cash outflow. C. part operating cash outflow and part financing cash outflow.

请问第一题，A和C为何不对？

deprive their employer of their skills and abilities as related to their employment. 老师好，请问这句话怎么翻译呢？

老师好， 1、请问practice handbook是什么？是否就是原版书？ 2、图中这里的P.S.: Cases in this reading are quoted from <Standards of practice handbook> 2015 Eleventh edition. 11版是否从2015年用到现在？也就是说这7年都没有变化吗？

为什么这个FV不是105，或者103？而是ParValue？

老师您好！第五题这里的capital deepening 是什么意思？能结合这个题讲下吗？ 谢谢

C怎么错了

老师您好！第二页里的我画线的部分是不是＝我第一页公式3里的potential growth rate?谢谢！