Shareholders' equity reported on the balance sheet is most likely to differ from the market value of shareholders' equity because: A historical cost basis is used for all assets and liabilities. B some factors that affect the generation of future cash flows are excluded. C shareholders' equity reported on the balance sheet is updated continuously. 这个题B 不选吗

If accounts receivable are securitized at a value that is more than book value, the most aggressive means of reporting the gain on the income statement is within: A revenue. B nonoperating income. C selling, general, and administrative expenses. 老师，这个题也不会，麻烦讲讲

Which of the following transactions would most likely be reported below income from continuing operations, net of tax? A Gain or loss from the sale of equipment used in a firm's manufacturing operation. B A change from the accelerated method of depreciation to the straight-line method. C The operating income of a physically and operationally distinct division that is currently for sale, but not yet sold. 老师，这个题麻烦讲讲，没思路感觉，读的也别扭

股市有什么先行指数吗

即期利率对债券求现值是不是不可以用年金这排键求解的吗，为什么这道题可以？

股票只是一般都很低的 一般作为benchmark来看的，我看股票指数那么低 我还有什么信心啊？它这个指数多大就算是有investor confidence了？

在index构建里面，怎么找出代表性股票，怎么确定股票权重 从我的角度来说，我买股票就是为了资本利得，如果我看到一个我觉得能涨的股票 我恨不得100%都买这个股票 我觉得恨他量化这个权重 11%也行12%也行30%也行，感觉差别并不是很大啊

这题可否理解为美国准则下无论debt还是equity ur G/L都计入OCI，IFRS下股计入OCI，debt只有在汇率导致的G/L情况下才计入U/S？

老师。正凸性和负凸性我有不清晰 你看我的笔记理解的对吗？负凸性是put able，正凸性是callable 对吗？

我觉得在实际应用是，股指是个大盘，K线图，他也不会直接告诉你股指是什么？当你看到这个大盘或者是K线图，你应该去了解股指哪些信息呢？