你看我这样list对不对 当（investors）预期到了，股价不变 没预期到，股价上涨 比预期的少，下跌 比预期多，涨 对不对？

老师，我想确认一下，当采取以市场利率为基准，确认折现率的时候，这里的市场利率指的就是前面的市场要求回报率吧？

问题：之前的概念需要确认清楚： 1.financial asset三类： HTM,TRADING ，AFS.其中HTM和AFS的买卖算CFI,TRADING的交易算CFO对吗？ 2.financial asset的全程是“投资性金融资产”吗？指公司作为投资者所持有的金融资产，并不是公司向外发的股票或债券对吧？

P（AB）不等于P（A）乘以P（B）不应该选B吗

-24=3/IRR 是怎么得出这个式子的

Gill Co. has cost of goods sold of $100 million with an accounts payable balance of $92 million at the end of the first quarter. In the second quarter, the company has cost of goods sold of 100 million with an accounts payable balance of $90 million at the end of the quarter. Assuming that the first and second quarters have 90 and 92 days respectively, which of the following is the most likely conclusion from this data? Gill Co. has: A slowed its rate of payment to vendors. B accelerated its rate of payment to vendors. C maintained its rate of payment to vendors. c The days sales payable (DSP) for both periods is the same at 82.8 days. Quarter 1: ($92 million / $100 million) X 90 days = 82.8 days and Quarter 2: ($90 million / $100 million) X 92 days = 82.8 days. 两个问题： 1[DSP = (Accounts payable / Costs of goods sold) X (Number of days)].这个公式和payable turnover表示相似的含义吗？ 2.Purchase/Ave AP这里没有Purchase就用COGS了是么？

这题麻烦请具体详细解答一下

你好，视频中老师说Type I error and type 2 error 可能同时发生但是书上说Type I error and type 2 error 是mutually exclusive errors，这怎么理解？

time horizon不是属于target independence吗？

According to Statement on Auditing Standards No. 99, Considerations of Fraud in a Financial Statement Audit, which of the following most likely indicates a risk factor reflective of managements' attitudes that may allow them to rationalize accounting fraud? A New regulatory requirements. B The dependence of managements' compensation upon meeting aggressive stock price targets. C Managements' repeated attempts to justify inappropriate accounting on the basis of materiality. 上一题 下一题 正确答案C 您的答案C本题平均正确率：54% Financial Reporting Quality 难度：一般 推荐：      答案解析 Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality may indicate a risk factor reflective of attitudes by management that allows it to engage in fraudulent financial reporting. A是机会，B是动机，C是合理化？可以这么理解吗？