老师请问绿色书皮百题里面的 54页第21题的C D可以讲解一下吗

A is correct. Gross profit will most likely increase by CHF 7,775. The net realisable value has increased and now exceeds the cost. The write-down from 2017 can be reversed. The write-down in 2017 was 9,256 [92,560 × (4.05 – 3.95)]. IFRS require the reversal of any write-downs for a subsequent increase in value of inventory previously written down. The reversal is limited to the lower of the subsequent increase or the original write-down. Only 77,750 kilograms remain in inventory; the reversal is 77,750 × (4.05 – 3.95) = 7,775. The amount of any reversal of a write-down is recognised as a reduction in cost of sales. This reduction results in an increase in gross profit. 老师解析里的92560和回转的值是怎么计算出来的呀

老师，是不是可以理解为公司的asset beta是基于其他对标的公司推出来的，因此不论DE怎么调整，都认为asset beta是不变的？

老师你好，这个正负号要怎么看啊？

请问这道题如何理解

老师，这道题的c选项不是描述的dtl吧？

老师可以再解释下C选项吗 ，没有看懂

老师你好，48题这种情况，正确做法就是什么也不做吗？即使是为了客户的利益也不能操作？

请问这道题如何理解？谢谢老师

互换的PRICE是合约中的固定利率，还没太理解，就是swap合约的价格就是互换中固定利率的价格，就是现金流折现为0算出的固定利率。而互换中浮动利率就是互换双方之前给定的浮动利率吗