制成产成品之前的费用计入inventory，制成产成品之后的费用计入SG&A。请问什么阶段的费用计入COGS？请老师讲解一下这几项的关联，谢谢。

为什么sharing confidential information with the PCP is not a violation of standard III, 就我的理解，PCP应该属于行业协会类似性质，并不属于公权力机关。这符合允许披露保密信息例外情况的哪一点呢？谢谢！

So wether the employee can undertake independent practice depends on the consents from both parties ,even though these two parties are competitors(under this circumstance the employer may refuse to give validation in all probability)?

What does “remand a percentage of income earned back to the employer “ mean?

不是只有一级二级吗 怎么还有三级吗？

MARU S.A. de CAT., 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 recognised as a profit. C 不对吗

A financial analyst is studying the income statement effect of two alternative depreciation methods for a recently acquired piece of equipment. She gathers the following information about the equipment's expected production life and use: Compared with the units-of-production method of depreciation, if the company uses the straight-line method to depreciate the equipment, its net income in Year 1 will most likely be: A Lower. B Higher. C The same. 这个题不明白的地方， 用直线法，是怎么算出来的20%， 并没有告诉 cost 和残值 这两个数

请问alternative investment中，第39题，老师说的深水是什么意思？（contango 市场）

请问alternative investment中，第40题，现货价格指的是underlying asset 的价格还是future的价格？谢谢！

A不理解