请问replication这个知识点在哪里有呀？

FASB IASB不是自我监管的民间机构吗 为什么要受SEC监管呢？ A不就是错的吗？

140题 老师说交易不频繁的时候不能用Fair value model zz那么B也没有错啊

老师好，DTL不是不能回转吗？

23. Two years ago, a company issued $20 million in long-term bonds at par value with a coupon rate of 9 percent. The company has decided to issue an additional $20 million in bonds and expects the new issue to be priced at par value with a coupon rate of 7 percent. The company has no other debt outstanding and has a tax rate of 40 percent. To compute the company's weighted average cost of capital, the appropriate after-taxcostofdebt is closest to: A. 4.2%. B. 4.8%. C. 5.4%. 两年前发行的20M就不考虑在内了吗？

2. Which of the following statements is correct? A. The appropriate tax rate to use in the adjustment of the before-tax cost of debt to determine the after-tax cost of debt is the average tax rate because interest is deductible against the company's entire taxable income. B. For a given company, the after-tax cost of debt is generally less than boththecost of preferred equity and the cost of common equity. C. For a given company, the investment opportunity schedule is upward sloping because as a company invests more in capital projects, the returns from investing increase. B的说法严谨吗？也有债券融资成本很高的公司吧？

为什么选A题干不是说了 recognize as revenue吗

所以这里是选B是因为2－1等1，而不是表格中给了1对吗

老师好，这个专利既然有使用年限的话，折旧的时候用的总产量为什么不是40000x使用年份？

所以给historical cost的意义是什么