老师请问193题为什么C不对？2010年 interest expense不就是CFO的流出吗？

Dep该分到哪类CF中?

Which of the following statements regarding the covariance of rates of return is least accurate? A If the covariance is negative, the rates of return on two investments will always move in different directions relative to their means. B It is a measure of the degree to which two variables move together over time. C It is not a very useful measure of the strength of the relationship, there is absent information about the volatility of the two variables. 这题a是对的呀，题干问不对的

net revenue=Revenue-销售折扣《＝东西卖出去之后计入revenue本身不就是应该记录折扣后的金额吗?

为什么题目答案中的investment是margin requirement➕buy时的commission ？如果要加上commission来算investment rate 为什么不算上sell时的commission，毕竟total cost是买卖时的commission相加。

用永续年金的方法求出股票价格133，不理解红框里为什么还要继续算？

老师请问156题怎么判断这是DTA还是DTL？

pension asset 是政府规定下设置的养老金账户，属于公司长期asset的一部分，但是不能随意支配，这样理解正确吗？

American call 1的S>X，可以行权了；American call 2，70<65，没有行权为什么还有positive的time value。

Asset Manager Code 是强制执行还是自愿遵守？