45题题目是什么意思

另外在例题里，题目是给了折旧是8，但下面的表里2年累计折旧差是6啊。当然题目给了的，直接用8，没给的，是不是应该2年做差求今年的折旧啊？

disposal的fixed asset如果不是在年初卖的，可能在年中或者年底，那这个处置资产今年的depreciation涵盖在公式的折旧里还是完全不加回来？因为这一年也使用这个设备了，如果不卖肯定是有折旧的。卖了，这个折旧算NBV的END要不要加回来？

13.单选题 已收藏 标记 纠错 Which of the following voting policies would most likely have a positive influence on shareholder interests? Shareowners: A Have the right to approve newly created antitakeover measure by a supermajority vote. B Can vote anonymously with an independent agent retaining voting records. C Are permitted to vote exclusively through proxy voting services. 查看解析 上一题 下一题 正确答案B 您的答案C本题平均正确率：42% Stakeholder theory & board of directors and committees难度：容易 推荐：      答案解析 Shareholders should be able to cast confidential votes and it is in the best interest of shareholders if there is a third-party entity that tabulates and retains voting records. 问： 1.Shareowners 有中小股东的含义吗？ 2.B C可否进一步解释？

我认为C选项不正确的原因是：即使在IFRS下可以回转，也不能高于其历史成本，因此C错误（跟视频中老师的讲解不太一样）

10.单选题 已收藏 标记 纠错 Which of the following actions would most likely have a positive influence on shareholder value? A Executive board members regularly attend the board meetings. B Adopting a poison pill. C Only one class of common equity has been issued. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率：35% Stakeholder theory & board of directors and committees难度：容易 推荐：      答案解析 Firms with dual classes of equity can have a negative effect on shareholder value as the shareholder may have inferior voting rights. Takeover measures such as poison pills, golden parachutes, and greenmail typically have a negative effect on shareholder value. Annual elections are preferred for board members as it increases accountability. Executive board members regularly attending the meetings can potentially prevent free discussion among the independent members. 问： 1.A 请进一步解释？ 2.C 这里说的是 A/B股 同股不同权吧？这里的一类股 和 二类股 哪个是给予原始股东选举票数更多的一种，一还是二？ 3.C 如果股权结构只有一层 那么同股同权，应该是对股东不利吧，为什么选C? PS:请逐次回答 谢谢

24题如何理解

08.单选题 已收藏 标记 纠错 Cumulative voting is best described as: A A mechanism for suppressing hostile takeovers. B A means of offsetting the negative consequences of super-voting rights shares. C Enhancing the likelihood those shareowners' interests are represented on the Board. 查看解析 上一题 下一题 正确答案C 您的答案B本题平均正确率：54% Stakeholder theory & board of directors and committees难度：容易 推荐：      答案解析 Cumulative voting enhances the likelihood that shareowner interests are represented on the Board. 问： 1.B “super-voting rights shares”怎么解释？翻译？ 2.C “those shareowners' interests”为什么指中小股东的利益？哪里包含“中小”的意思？ PS:请逐次回答 谢谢

IRP hold 成立 又谈到fully hedge currency risk 这段什么意思？

总资产等于总资本么，那为什么work capital等于work assets减去work liability