老师，您好，18'19题目的意思不太理解，求解释一下

这道题的正确答案是市场操纵，但我看他是receives information of a temporary oversupply of rare earth metals之后预测价格要下滑的。反而我认为emailed all portfolio managers at his bank with a copy of his report indicating that his opinion would be reversed shortly so there will be trading opportunities这个有问题，所以我选的是B

这其实是道财务的题，出现在了固收里。我记得EBITDA是earnings befor interest tax depreciation and amortization啊，那就不含折旧和摊销啊，为啥这里要加上？

三个问题 1. 对于inventory的减值，减少的值是通过COGS数值表达的吗？ 那是否作为CFO的流出？ 2. 对于PP&E 的减值，减少的值是通过什么表达？ 又是作为哪种现金流的流出？ 3. 对于费用资本化， 后期的费用以depreciation 往外流， 但是depreciation 不是在I/S 出现吗？所以我认为是CFO的流出而不是CFI的流出

A company purchased its own office building in 2011 for $2,000,000. The real estate market has been volatile in the last few years. The company uses the revaluation model as allowed by IFRS and the following table shows the fair market values since 2011: The impact (in $ thousands) on the income statement in 2014 will most likely be a gain of: A 300. B 500. C 200. 查看解析 上一题 下一题 正确答案AC 您的答案A本题平均正确率：3% 老师，这题是不是选c，答案是ac。 可否讲解一下

答案中的这个MAC.D的公式是怎么来的，我选的是b...

When risk-free rate increases, the value of an in-the-money put option will decrease. When risk-free rate increases, the value of an in-the-money call option will increase. 这两句话是对的吗？

商业票据的定义中说是无担保的，但是银行承兑汇票就是一种担保的呀，这点想不通!

option valuation考点有计算吗？基础课纪老师并未说有计算考点啊

老师,这题我不是很理解,能否详细解释一下,感谢!