百题Q2 A选项的解释说，only short position can default 1）contingent claim下option不行权不算违约吧，这里说的short position 可以违约是什么意思，是针对OTC option还是CDS，麻烦老师具体解释一下。 2）这句话是仅针对contingent claims 还是对所有都成立？

请解释一下，谢谢！

老师。19题。这道题要不要开根号？

老师，为什么这道题算g的时候不能用题目中给的7.5%呀？

请问B选项错在哪里？

之前不是说优先股的价格是 P=D/r 嘛？ 为什么之前分母不用-g？

老师，这道题不懂。 方差不应该是，（X-X拔)^2 求和嘛？ 为什么老师还写了个期望套在外面。 然后请解释一下这一道题 谢谢

倒数第二行的0.08是什么呀？

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