overconfidence 算不算situational influence的一种？讲义上说的strong compliance culture也算是situational influence的一类，但是记忆的话记成是正面的situationl influence吗？

请重新讲一遍这道题，完全听不懂说话也听不清

零息债券和premium债券和discount债券发行人都分别怎么赚钱啊？

full price 包含accrued interest, 就是market value吧？题目又说 no accrued interest? 如果有accrued interest 会怎样？

为什么premiumbond的CFF被overstated，这个怎么判断？难道只是跟CFO相反么

narrow framing 能不能给举个跟金融相关的实例

为什么针对liabilities是（Tax base - Accounting base）*tax，如果结果大于0是DTL，小于0是DTA呢？如果结果大于0的话，说明tax base profit要大于accounting base profit，那就应该说明今年多交了税，未来少交税，那应该是DTA啊

According to IFRS, the diferred tax consequences of revaluing held-for-use equipment upward is reported in equity. 这是为什么？

the author of a new textbook received 100,000 in advance. 40,000 of income tax were paid on the advance when received. The textbook will not be finished until next year. The tax basis of the advance at the end of this year 为什么是0？

Income tax expense = pretax income*(1-tax) 为什么不对？是因为Income tax expense = pretax income*tax么？在一开始学的income statement的公式中：EBT*（1-tax）= net income