老师是否这样理解：1. IASB是IFRS准则的制定者，由IFRS Foundation trustee任命和监管？ 2. 如果用IFRS准则的公司来美国上市，那该公司的IFRS准则就受SEC监管？

老师，这里为什么不求YTM呢，这个7不是coupon rate 嘛，不是YTM啊

老师好。请问类似这种题中怎么确定FV和PV呢？为什么FV1000反而比PV1050（发行价）少呢？不理解。另外如果1050是发行价，那么8%的利率，不是应该用1050乘以8%才是PMT吗？

Cost of the Debt & Preferred Stock 自我测评题，题干让计算加加权平均成本啊，为什么结果是计算marginal cost ？不明白

按照公式V(callable)=V(non-callable)-call option value.普通的比有选择权的价值高，收益率不是更高？

putable bond在收益率高的时候，持有人都开始卖出了成交开始活跃，价格波动怎么会变低？

Corporation AAA had average days of sales outstanding of 19 days in the past 10 year. AAA 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 AAA expects credit sales to increase to $390 million in the next fiscal year. To achieve AAA's goal of decreasing the collection period, the change in the average accounts receivable balance that must occur is closest to: A $0.41 million. B -$0.41 million. C -$1.22 million. 老师您好，这个题我能算出得数，但是问题在于，应收账款不是应该减去吗？为什么是加号

The following footnote appeared in Crabtree Company's 20X7 annual reports: "On December 31, 20X7, Crabtree recognized a restructuring charge of $20 million, of which $5 million was for severance pay for employees who will be terminated in 20X8 and $15 million was for land that became permanently impaired in 20X7." Based only on these changes, Crabtree's net profit margin and fixed asset turnover ratio (using year-end financial statement values) in 20X8 as compared to 20X7 will be: A Higher for net profit margin; higher for fixed asset turnover. B Higher for net profit margin; unchanged for fixed asset turnover. C Lower for net profit margin; higher for fixed asset turnover. 老师，这个题 为什么说 fix asseet turnover 不变那

怎么使用计算器开根号4次方？

老师说过不要对题目做另外的联想，这道题的解析不就联想了在分析员坚持原判断以后雇主的表现吗？第一选择应该是坚持原判断，在雇主真的发生了违背准则的决定时再辞职吧？之前有一道题目：Bill Fence, CFA, supervises a group of research analysts, none of whom have earned the CFA designation or are CFA candidates. On several occasions he has attempted to get his firm to adopt a compliance system to ensure that applicable laws and regulations are followed. However, the firm's principals have never adopted his recommendations. Fence should most appropriately: 答案是不辞职，只是暂时拒绝履行管理职责，题目里他已经尝试多次与公司沟通解决都遭到拒绝，答案依然选不辞职，这里为什么就直接选择辞职呢？评判辞不辞职的标准到底是什么呢？