MC下的total_return_index ，为什么分红要加到MV1里面，而不是减去分红？

麻烦老师详细解释一下为什么选B，不选C，谢谢！

43 Jordan’s response about the financial statement impact of Alpha’s decision t capitalise the cost of its new computer system is most likely correct with respect to: A lower net income. B lower total assets. C higher cash flow from operating activities 43 C is correct. The decision to capitalise the costs of the new computer system results in higher cash flow from operating activities; the expenditure is reported as an outflow of investing activities. The company allocates the capitalise amount over the asset’s useful life as depreciation or amortisation expense rather than expensing it in the year of expenditure. Net income and total assets are higher in the current fiscal year 我AB选项都能理解： A：资本化之后，（相比费用化）资本化下的NI更高； B：资本化了，total assets是更高的； C：资本化，资金是CFI流出，不是CFO流出，CFO为啥会变高？

老师，用计算器计算时，PMT是用FV*COUPON rate, 然后I/Y是用的current yield这样么？

36 A company is most likely to: A use a fair value model for some investment property and a cost model for other investment property. B change from the fair value model when transactions on comparable proper- ties become less frequent. C change from the fair value model when the company transfers investment property to property, plant, and equipment. 36 C is correct. A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment. 确认一下A选项，投资性房地产要么都用fair value要么都用cost model，不能一些用fair value一些用cost model对吗？

31 According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for: A fair value. B impairment loss. C amortization rate. 31 A is correct. IFRS do not require fair value of intangible assets to be disclosed. 关于long-lived assets折旧摊销和减值、Investment property需要披露哪些有总结吗？基础课没有讲，但是课后题有很多道有涉及

29 The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: A carrying amount. B carrying amount adjusted for impairment. C historical cost net of accumulated depreciation. 29 A is correct. The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation. 这一题有点和减值搞混了，IFRS下Revaluation model减值是carrying amount减去recoverable amount, gain or loss是sales proceeds减去carrying amount，如果一个设备发生减值之后，再把它卖掉，产生的gain or loss就是sales proceeds减去现在的carrying value（减值之后的carrying value，也就是减值之前的carrying value-recoverable amount），我的理解对吗？

28 The impairment of intangible assets with finite lives affectA the balance sheet but not the income statement.B the income statement but not the balance sheet.C both the balance sheet and the income statement.28 C is correct. The carrying amount of the asset on the balance sheet is reduceby the amount of the impairment loss, and the impairment loss is reported onthe income statement.有形资产减值也是同时影响B/S和I/S这两张表吗？

standards里面有trade allocation这条吗？

23 MARU S.A. de C.V., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU’s machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A Yes. B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recog- nized as a profit 23 B is correct. In this case, the value increase brought about by the revaluation should be recorded directly in equity. “The reason is that under IFRS, an increase in value brought about by a revaluation can only be recognized as a profit to the extent that it reverses a revaluation decrease of the same asset previously recognized in the income statement”. The reason这句话是什么意思？