请问第7题为何选A，感觉三个选项没有读明白在说什么

cal应该只是线段吧，与有效前沿交了之后，右边应该是断了吧？毕竟权重只有1啊

An analyst has gathered the following information about a company: 50,000 common shares outstanding from the beginning of the year. Warrants outstanding all year on 50,000 shares, exercisable at $20 per share. Stock is selling at year-end for $25. The average price of the company’s stock for the year was $15. How many shares should be used in calculating the company’s diluted EPS? A. 16,667. B. 50,000. C. 66,667. 稀释EPS这种题，不太理解，老师，该怎么计算呢？

老师，请问在PMT中，正负号是否会对最终结果产生影响？（因为我现在金融计算器不在身边，所以无法计算） 如果会产生影响，如何判断PMT的正负号呢？比如：某人存钱在银行，是从银行的角度判断还是从某人的角度判断呢？谢谢。

请问 如果price currency 的利率更高不是就意味着price currency升值大于base cureency吗？那forward premium不是就为负了吗？

老师您好！财报原版书479页，说如果资产对应的收入是免税的，那么税基等于账面价值，以dividend receivable为例，即未来实际收到dividend的现金的时候，这笔现金不用交税，但是我想问，这笔dividend在本期是否交税了，如果交了，那么实际还是交了一次税。再看A/R，在没有坏账的情况下，同样是税基等于账面价值，即未来收到现金的时候不用交税，但是本期是交了税的，即总共交了一次税。我的问题是，dividend是免税，A/R最终要交一次税，为何两个同样处理为税基等于账面价值呢？ 谢谢！

收入发里GDP=net domestic income +CFC+statistical discrepancy ，例题里面的CCA和这个CFC什么关系？

Which of the following is least likely considered a nonoperating transaction from the perspective of a manufacturing firm? A. Dividends received from available-for-sale securities. B. Interest expense on subordinated debentures. C. Accruing bad debt expense for goods sold on credit，老师，这个题目，怎么理解？

Which of the following statements about nonrecurring items is least accurate? A. Discontinued operations are reported net of taxes at the bottom of the income statement before net income. B. Unusual or infrequent items are reported before taxes above net income from continuing operations. C. A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income. 老师，这个题怎么理解？

这里怎么跟note上讲的不一样呀