26题中 为什么不减到优先股分配 ？优先股转化 是从年初开始算吗？

24题 普通股新增 和dividend 不影响股份数吗（分母）？为什么不记录时间计算权重？

20题为啥不能选a ？c要如何理解

19题ab 两个选项的含义？

18题 麻烦讲解一下

麻烦老师讲解一下第11.12题 谢谢🙏🏻

The effective annualized cost (%) of a banker's acceptance that has an all-inclusive annual rate of 6.25% for a one-month loan of $3,000,000 is closest to: A 6.28%. B 6.58%. C 6.88%. 查看解析 下一题 正确答案A 您的答案A本题平均正确率：46% Short-term funding 难度：容易 推荐：      答案解析 Interest cost=(3,000,000*6.25%)/12=15,625 Net proceeds=3,000,000-15,625=2,984,375 Effective annualized cost =(15,625/2,984,375)*12=6.28% 问：net proceeds怎么翻译？这个公式的经济含义可否举例解释一下？

05.单选题 已收藏 标记 纠错 In order to maintain an adequate net daily cash position, a company is least likely to: A monitor access to borrowing facilities. B forecast depreciation and accruals. C predict the business cycles and seasonal effects. 查看解析 上一题 下一题 正确答案B 您的答案A本题平均正确率：62% Liquidity measures and management难度：容易 推荐：      答案解析 B is correct. Accruals are paid at a later date, and depreciation is a noncash expense. A is incorrect. Most companies maintain a cash buffer as a protection from unexpected cash need or to provide the financial flexibility. The size of the buffer depends on several influences including the company's ability to access other liquidity sources or borrowing facilities. C is incorrect. Correctly predicting the peak need caused by seasonality or other non-operating activities such as M&A or major capital expenditures can help the company to forecast cash required to cover the need. 问：an adequate net daily cash position是指每日现金保持充足的意思吗？ A和C选项不懂什么意思，能否举个例子说明一下?

这题题干里面不是说the firm can no longer assure the reception and timing of the remaining amount吗，为什么不是用cost recovery method 呢？

这里只把finance lease 中的direct financing lease 和 operating lease 相比较，sales-type lease 呢？