Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008, compared to the results the company would have reported if write-down had never occurred, zimt reported 2008: profit was overstated. 请问下这道题为何profit会过高呢？答案说cogs从2008转移到了2007，所以2008的cogs比较小而NI过高。但是2007存货计提的减值，那么cogs是计提减值后的，而2008转回了减值，那么cogs相应也会恢复因为存货价值恢复了出去的成本也会恢复，那么和从来没有计提减值相比，为何2008会NI偏高呢？

第一题的解题思路能否解释下？我没懂这个条件概率为什么相除而得 谢谢

请问28题如何用计算器计算，可以的话 谢谢

LRAS 在可课件里不是说是用上所有资源的最大产出吗？也同时代表着full employment所以为什么不选A：The maximum level obtainable with existing resources？

老师，例题中的2000个warrants变成答案中的2000股是通过题中哪句话得出来的？convertid into one share each？

A company has an equity beta of 1.4 and is 60 percent funded with debt. Assuming a tax rate of 35 percent, the company's asset beta is closest to: A. 0.71 B. 0.98 C. 1.01 您的答案：B 正确答案：A 得分：0分 解析: Note: (60% debt financing is equivalent to a DIE ratio of 1.50.0.60/(1-0.60) 老师，这道题的解析是不是有问题，请问正确的解题步骤是怎么样的？

Which of these intangible assets is most likely to be amortized? A. Purchased patent that will expire in the current period. B. Purchased franchise right with a useful life of two years. C. Internally developed trademark with a useful life of 20 years. 您的答案：C 正确答案：B 得分：0分 解析: A purchased, identifiable intangible asset with a finite life is amortized over its useful life. Costs incurred to develop an intangible asset such as a trademark are expensed when incurred. A patent that expires in the current period will not provide future benefits and therefore should not be recognized as an asset. 为什么内部开发的商标不能资产化，要费用化呢？

market和cml sml都有关系，所以market risk是用sd还是beta来衡量呢？

这题为什么选的是a Optimal risky portfolio不是cal和ef的交点嘛？market portfolio是cml和ef的交点

题目中问的是financial statements，说的不是财务报表吗？而taxes payable不是税务报表的术语吗？为什么还选A？