老师，为什么计息要在扣除当期偿款后？是会计制度规定的吗？如果是，那为什么每期偿款在期末的情况却是先计息再扣当期偿款？

这题怎么算，是要用调和平均值吗？为什么要用调和平均值

老师您好，可否解释一下这两句话

因年年亏损，为何此时的DTA不能为以后节约交税产生帮助及其DLA的价值会减少？

谣言也算mni吗 不是不可靠来源不算mni吗

如果要reclassify的话，是不是应该先把这个portfolio作为Held-to-maturity类型realized掉呢？ 所以不是应该先用2010的amortize cost减去2009的（即20,000-22,000，少了2,000）；再从2010的amortize cost转向market value（10,000-20,000，少了10,000），两个总共对B/S的影响应该是少了12,000

老师你好，这个题目的题干中有句话：The ending value is the portfolio's value just after the cash inflow or outflow at the beginning of the quarter，这句话想表达什么？

Lily, CFA, is an investment manager. Lily sent an anonymous letter to securities regulators outlining various accounting irregularities at Ruddney Company last month. Lily shorted Ruddney stock for his clients shortly before he sent the letter to the regulators. Lily leaked this information to multiple sources in the media once the regulators opened an investigation. Consequently, the share price of Ruddney immediately dropped 20% when news of the investigation became public. Lily then covered the short positions and made $10 per share for his clients. Which of the following CFA Institute Standards of Professional Conduct did Lily least likely violated? 老师， 你好，这道题里面, 哪一点说明了Lily有misconduct

这里B选项的后半部分没有解释，说估计收益不显著不同于给定收益，是根据z-value的值和k值相接近，得出来的吗？

这题表述是不是有点问题？from his view如果意味着股票价格一定上涨，那么三个选项都是可以赚钱的，要硬选一个最高的收益本题条件不足，不一定就是long call（但是视频解答的老师说一定是long call, 对此我并不赞同）。 如果股票价格可以上涨也可以下跌，那么综合来看long call是个最优的选择，可以赚钱但最多亏损期权费。而且我不太明白题目给出at-the-money的期权费是用来做什么的？谢谢解答。