OID条款。会有人用么？不是CG的税一般会比Interest的低些么，那把本来可以享有cg税的部分折到每期去按interest税收。不是亏了么

这道例题是讲义上的，但是当时老师忘记讲了（本来说留到课程最后讲的），请讲解一下计算过程，算不出结果。

The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: carrying amount. carrying amount adjusted for impairment. historical cost net of accumulated depreciation. 原版书后题，这题选A，老师我觉得ABC三个选项好像都能选？题意有点模糊了，麻烦老师解答下

这道题看不懂解释呢。我画的现金流量图（如图），用计算器的CF健按出来的IRR是8.7493呢。请老师帮忙看看哪里出了问题吧。

老师 我想问下 cfa考题中 固定资产的折旧有没有明确过当月取得资产当月不提折旧下月提这样的规定？因为做原版书后题发现 在折旧起始时间点上CFA好像没有特别要求？

是×D 还是×P

都是增长6%，为什么规模不经济呢？

网络端同学求老师微信号

Carrying inventory at a value above its historical cost would most likely be permitted if: the inventory was held by a producer of agricultural products. financial statements were prepared using US GAAP. the change resulted from a reversal of a previous write-down. 原版书后题，这题选A，但是整个题意我都没看懂....麻烦老师解答下谢谢

ol的 CL 是多少？0吗 FL 是683