计算含息债券的bank discount rate时，需要考虑coupon吗？

26. Which of the following most likely signals that a manufacturing company expects demandforitsproduct to increase? A. Finished goods inventory growth rate higher than the sales growth rate B. Higher unit volumes of work-in-progress and raw material inventories C. Substantially higher finished goods, with lower raw materials and work-in-process B选项应该如何理解。UNIT volumes翻译成中文应该是啥？

If inventory unit costs are increasing from period-to-period, a LIFO liquidation is most likely to result in an increase in: A. gross profit. B. LIFO reserve. C. inventory carrying amounts. 感觉跟老师在课上讲的不一样，老师的原话是“如果因数量改变，则可能引起LIQUIDATION”

Reading 27的教材后的那一长串练习题，29-36题，有讲解的视频吗？太复杂了

这里的公式的1/2，是相较于正态分布来说的，那假如不是正态分布呢？

这一步的变形不太好理解，，

有点还没转过弯来，题目里面不是说，最开始是减值了，后面又回转，问题问的是，如果2017没有减值，那就是没有变化呗？ 可是答案的说法又是在有减值的情况下的解释，无法理解啊？

还是不明白为什么new difference是150000

income tax expense 是否等于income tax paid?

10. Brown Corporation had average days of sales outstanding of 19 days in the most recent fiscal year. Brown wants to improve its credit policies and collection practices and decrease its collection period in the next fiscal year to match the industry average of 15 days. Credit sales in the most recent fiscal year were $300 million, and Brown expects credit sales to increase to $390 million in the next fiscal year. To achieve Brown’s goal of decreasing the collection period, the change in the average accounts receivable balance that must occur is closest to: A. +$0.41million. B. –$0.41million. C. –$1.22million. 实在很难理解，题目中的CREDIT SALES,和公式中的NET REVENUE在这里看做是相等的吗？