直接法中，利息的支出：-interests paid=-interest expense+△interest payables .其中，interest expense具体指的是什么？ 以及税的支出中tax expense指的是什么？

nominal GDP=real GDP+inflation,那么这页PPT,为什么说pt/pb是inflation?

Irr什么时候会无解？

第13题。ETF不是要给股东分红的吗？capital gain distribution是什么意思？

假如色绿圈圈部分（即可转债是下半年 才可以行权），那绿色圈圈部分的分母是要乘以6/12,对应分子部分也是要有相应的变化是吧？就是也要乘以6/12,等于加回半年的利息？是这样吗？

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？

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？

30除以根号50 用计算器算出来是4.2426 是什么情况 ？谢谢

20. A financial analyst is analyzing the amortization of a product patent acquired by MAKETTI S.p.A., an Italian corporation. He gathers the following information about the patent: Acquisition cost €5,800,000 Acquisition date 1 January 2009 Patent expiration date 31 December 2015 Total plant capacity of patented product 40,000 units per year Production of patented product in fiscal year ended 31 December 2009 20,000 units Expected production of patented product during life of the patent 175,000 units If the analyst uses the units-of-production method, the amortization expense on the patent for fiscal year 2009 is closestto: A. €414,286. B. €662,857. C. €828,571. 老师，这个题为什么不选A，而选B 呢？

9. All else equal, in the fiscal year when long-lived equipment is purchased: A. depreciation expense increases. B. cash from operations decreases. C. net income is reduced by the amount of the purchase. 老师，这题为什么不选C呢？好像C也是正确的呀。