老师，请问习题是没有及时更新吗？老师视频不是说的现在的经营性租赁也要进B/S吗？不进B/S不是以前的做法吗？

这个题C选项是否是after the extraordinary item?

这个题中的FV，PV我没有在讲过的课件中找到，麻烦老师给我细致的讲解一下好吗？公式我也想知道。

老师好，这题看解析没有听懂，为什么AFS的股票是算浮亏的？可以再给清晰的讲一遍吗？谢谢！ At the beginning of the year, Company P purchased 1,000 shares of Company S for $80 per share. During the year, Company S paid a dividend of $4 per share. At the end of the year, Company S's share price was $75.What amount of investment income should Company P recognize in its income statement if the investment in Company S is considered trading, and what amount should be recognized if the investment is considered available-for-sale? A ($1,000) for trading; ($1,000) for available-for-sale B ($1,000) for trading; $4,000 for available-for-sale C ($5,000) for trading; $4,000 for available-for-sale

老师，视频中老师不是说过重新估值后价值上升先弥补之前的loss，之后在遵循loss进I/S，gain进OCI。这里答疑中说弥补LOSS后可以记为利润？

题目考察的是商誉的来源，据国际财务报告准则（IFRS）和美国公认会计原则，如果某项项目是通过业务合并获得的，并且不能被确认为有形资产或可识别的无形资产，则将其确认为商誉。 根据美国公认会计原则，合同或法律权利产生的资产以及可以与被收购公司分离的资产与商誉分开确认。

选项A为什么不对？

Aquarius, Inc. is the dominant company and the price leader in its market. One of the other companies in the market attempts to gain market share by undercutting the price set by Aquarius. The market share of Aquarius will most likely: A increase. B decrease. C stay the same.

请问bc有什么区别 为什么b不对

老师 这道题我如果这里思考 是否正确 1）因为DTL 不包含在equity中，说明DTL是reverse, 也就说说 DTL记在了 Liability 2）又因为Liability 属于Debt ，所以分子上升了 所以 debt to equity ratio 上升而不是reduced