Where are the unrealized gains and losses arising from changes in the market value of available-for-sale securities reported under U.S. GAAP and IFRS? 按照***老师的ppt能选出来，但是不理解什么意思？不知道实际发生了什么金融事件，可否举例说明?

请问matrix pricing章节里，例题为什么是4-3

请问，***老师在视频里说，凡是实现了的全部进入I/S，没有实现的按着这张图来。我有点不太理解这页ppt其实，这里说的实现与为实现，究竟指的是三类金融资产的什么实现与为实现？能否举例说明？

01.单选题 收藏 标记 纠错 The most likely company to use a liquidity-based balance sheet presentation is a: A Bank. B computer manufacturer holding inventories. C software company with trade receivables and payables. ANS:A A liquidity-based presentation, rather than a current/non-current presentation, may be used by such entities as banks if broadly presenting assets and liabilities in order of liquidity is reliable and more relevant. 问题： 我个人认为考点在liquidity-based balance sheet上，就是说只要是按流动性排序的组织都可以选，所以B,C是实体企业，应该也可以选啊？

网上习题第4 5题，关于ETF无 capital gain distribution，您可以再详细解释下吗？

对称性和过度反应感觉不是一个问题层面啊

federal tex revenue上升带来ad上升逻辑是什么？

原题： An example of an expense classification by function is: A.tax expense. B.interest expense. C.cost of goods sold. C is correct. Cost of goods sold is a classification by function. The other two expenses represent classifications by nature. 问题： 请问在学习的格式一和格式二中，这三个项都出现了。所以如果单独给出 这些项的话，怎么区分是by function or by nature？

annuity的包含特指在限定时间里获得的意思的定义是咱们CFA官方教材中给的吗？牛津字典里的解释是fixed sum of money paid to sb yearly,usu for the remaining part of his lifetime.年金，养老金，没有提到特指在固定年限里获得

最后不知道如何推导到1200-4Q，为啥是4