40.单选题 收藏 标记 纠错 Innovative Inventions, Inc. needs to raise €10 million. If the company chooses to issue zero-coupon bonds, its debt-to-equity ratio will most likely: A rise as the maturity date approaches. B decline as the maturity date approaches. C remain constant throughout the life of the bond. 老师，这个题我的问题是如何理解 0利债是折价债哪

Under IFRS, the following information about intangible assets must be disclosed in a company's financial statements and footnotes except for: A fair value. B impairment loss. C amortisation rate. 这个题 A怎么理解

A high-quality financial report may reflect: A earnings smoothing. B low earnings quality. C understatement of asset impairment. 老师，这个题怎么能选b哪？它是高质量报表啊，为啥是low quality那

Shareholders' equity reported on the balance sheet is most likely to differ from the market value of shareholders' equity because: A historical cost basis is used for all assets and liabilities. B some factors that affect the generation of future cash flows are excluded. C shareholders' equity reported on the balance sheet is updated continuously. 这个题B 不选吗

If accounts receivable are securitized at a value that is more than book value, the most aggressive means of reporting the gain on the income statement is within: A revenue. B nonoperating income. C selling, general, and administrative expenses. 老师，这个题也不会，麻烦讲讲

Which of the following transactions would most likely be reported below income from continuing operations, net of tax? A Gain or loss from the sale of equipment used in a firm's manufacturing operation. B A change from the accelerated method of depreciation to the straight-line method. C The operating income of a physically and operationally distinct division that is currently for sale, but not yet sold. 老师，这个题麻烦讲讲，没思路感觉，读的也别扭

即期利率对债券求现值是不是不可以用年金这排键求解的吗，为什么这道题可以？

老师，这道题没懂，上课的时候老师讲过，即使CFA调查的时候也只是建议所有的持证人或者是member可以向cfa institute披露客户的信息而没有强制要求，那么B选项那里有问题？

AD曲线不是有IS和LM两条影响的么？在这两条曲线的影响因素里面都没有T存在啊。

上课的时候说demand曲线的shift和Py以及income有关；而supply曲线和Wage有关，那这里为什么Py影响了supply？