Q-9. Assume U.S. GAAP applies unless otherwise noted. Charles McKinmon, CFA is analyzing the financial statements of Computers On Credit, Inc. (COC). COC has sold $60 million of accounts receivable for proceeds of $50 million, and McKinmon wishes to treat the transaction as collateralized borrowing. McKinmon's financial statement adjustments will most likely include adding: A. $50 million to accounts receivable. B. $50 million to cash flows from financing activity. C. $50 million to cash flows from operating activity. 麻烦解释一下题意和三个选项的思考，谢谢

为啥上课老师讲的 var 是 用 P*（x-x(平均)的平方，题的答案里是 p*(x-E(x)) 啊

老师好！为什么此题中的discount rate就是discount yield的概念？

这里的price定价，应该和咱们学的定量的估值方法无关吧。就是bond交易不活跃，公允价值不确定吧。因为如果从计算r的角度来说，bond的r是好计算的。感觉这里并不是考这个点。

就直接开Equity了 corporate finance的R31是不考？

如果上司发现下属违规，不用报告监管部门，之后怎么操作呢？

with a 1/2 percent commit-ment fee on the full amount with no compensating balances这是说commitment fee就是一年的 没必要乘1/12吧 课件上的例题括号里标明了note:one-twelfth of the cost of the commitment fee is allocated to the first month才乘1/12的吧

B里面的提到的top是不是不符合随机性

想请问第二题 valuation allowance 不就是用来offset deferred tax asset吗？ 为什么B选项不正确？

请问这道题相关知识在基础班讲义第几页？另外为什么change in CFO可以直接看作CFO，CFO不是说总的经营性现金流，而change in CFO指的是经营性现金流的变动值吗？