Present value可以给个例子吗？

current cost／realizable value 和 fair value 是一样的吗？用老师讲的例子，机器第一年历史成本100万， 第二年价值120万， pp&e 记录fair value 120 万， 是否可以理解成pp&e记录current cost/realizable value 120万呢？

老师 C选项为什么不正确？我是这样理解的 题干中描述的是alternatives的特征 ， commodity是Alt，所以选择C

请问老师，这个题的计算具体过程是什么呀？谢谢

Which of the following industry is most likely to earn economic profits? A Firms in an industry that is characterized by low threat of substitute products and high rivalry among existing competitors. B Firms in an industry that is characterized by high barriers to entry and low bargaining power of buyers. C Firms in an industry that is characterized by high bargaining power of suppliers and low threat of new entrants. 这道题答案是b，有点不理解，对客户没有定价权哪还有超额利润

为什么确定前两个数之后均值一定是2，如果第三个数是5或者6那均值也就不会等于2了

经营性现金流通过融资或者投资性现金流流出可否给个例子

V3对应稳定增长阶段的D0么？分子应该是D0（1+g）么不是如果直接用D1那应该是V4对应啊

为什么这个公式中Z-spread就是callable bond 的利率（红字部分）

Company AAA issues 10-year bonds on 1 January 2013, the bonds are priced at ￡107,306 with face value 100,000, market interest rates are 6%, coupon rates are 7%, interest paid annually on 31 December. The carrying value of the bonds as of 31 December 2013 will be closest to: A ￡5,301,000. B ￡5,316,000. C ￡4,695,000. 这题答案给错了吧？