8 When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered: A non-compliant accounting. B earnings management as a result of a real action. C earnings management as a result of an accounting choice.为什么不选C？

为什么直接法里一收四支出，收入里美国准则下还有利息收入、股利收入，这些呢？不应该是3收四只吗？

评估企业的performance不需要高盈利质量吧？只要报告质量是高的就可以评估企业的performance

对lessor来说，1）IFRS下的Finance lease和US GAAP下的sales-type lease和Direct fiance lease记账是一样的吗？2）IFRS下Finance lease和Operating lease的记账是一样的吗？

15 A company redeems $1,000,000 face value bonds with a carrying value of $990,000. If the call price is 104 the company will: A reduce bonds payable by $1,000,000. B recognize a loss on the extinguishment of debt of $50,000. C recognize a gain on the extinguishment of debt of $10,000. 15 B is correct. If a company decides to redeem a bond before maturity, bonds payable is reduced by the carrying amount of the debt. The difference betwee the cash required to redeem the bonds and the carrying amount of the bonds is a gain or loss on the extinguishment of debt. Because the call price is 104 and the face value is $1,000,000, the redemption cost is 104% of $1,000,000 or $1,040,000. The company’s loss on redemption would be $50,000 ($990,000 ca- rying amount of debt minus $1,040,000 cash paid to redeem the callable bonds). callable bond是什么？

12 For a bond issued at a premium, using the effective interest rate method, theA carrying amount increases each year.B amortization of the premium increases each year.C premium is evenly amortized over the life of the bond.12 B is correct. The amortization of the premium equals the interest paymentminus the interest expense. The interest payment is constant and the interestexpense decreases as the carrying amount decreases. As a result, the amortiza-tion of the premium increases each year.1）这一题讲到amortization of the premium的时候考虑正负号吗？2）amortization of the premium有没有统一的公式？3）如果amortization of the premium=Interest-Coupon的话得出来是负数，是不断下降的，反过来Coupon-Interest的话是正数，是不断上升的。应该以哪个为准？

14 The management of Bank EZ rpurchases its own bonds in the open market. They pay €6.5 million for bonds with a face value of €10.0 million and a carry- ing value of €9.8 million. The bank willmost likely report: A other comprehensive income of €3.3 million. B other comprehensive income of €3.5 million. C a gain of €3.3 million on the income statement. 14 C is correct. A gain of €3.3 million (carrying amount less amount paid) will be reported on the income statement. 题目中回购债券属于哪种类型的金融资产，计量方式是什么？怎么判断题目中的gain是realized还是unrealized的？

这题的c选项和教材上的这句话，能否理解为c选项的因果关系说错了。并不是因为私募股权有较低的波动性，才导致会计上经常使用滞后的mark-to-market process的。而且私募股权基金作为另类投资的一种方式，波动性应该是比较大的，而不是比较小的，只是由于lag in mark to market process而出现低波动性的情况？

老师，这个题目问权益的成本？实操中为什么RE还会有成本，这个不是公司内部融资吗？

这道题为什么说这三类资产往往是流动性比较差的呢？MBS和ABS不是大部分都可以在二级市场上交易的证券吗？