这里中间的一行字没有理解 说的是组合方差 结论是协方差等于相关系数 请问是怎么得到这个结论的呢

老师 （1）这道题目选择什么 为什么 （2）怎么判断indirect还是direct

OID条款。会有人用么？不是CG的税一般会比Interest的低些么，那把本来可以享有cg税的部分折到每期去按interest税收。不是亏了么

这道例题是讲义上的，但是当时老师忘记讲了（本来说留到课程最后讲的），请讲解一下计算过程，算不出结果。

这道题不会做，没有思路，请老师解答。

For a venture capital, the initial investment is $400,000, the project is expected to pay $5 million at the end of four years if the project succeeds and that the probability the project survives to the end of the fifth year is 35 percent. The required rate of return for the project is 18 percent. Please calculate the expected net present value of the venture capital investment A $502,715. B $1,125,000. C $2,014,000. 这个知识点用掌握吗？

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: carrying amount. carrying amount adjusted for impairment. historical cost net of accumulated depreciation. 原版书后题，这题选A，老师我觉得ABC三个选项好像都能选？题意有点模糊了，麻烦老师解答下

Which of the following will most likely result in lower financial reporting quality? A Engaging in fraudulent financial reporting. B A low allowance for uncollectable accounts receivables. C Selecting alternatives within accepted accounting principles that distort results to achieve a desired outcome. 老师请问a为什么不选呢？

老师，这道题C不正确的原因是，市场利率是由国家货币政策决定的和股票市场波动波动率无关，我这样理解对么？

这两道题都是比较FIFO和LIFO但为什么角度思考不一样，请解释一下