定期盘存是先要盘存后来买的吗，这个点没记住，麻烦老师再细说下

老师，这里有个小疑问。显著水平跟P valuve对比的是面积，所以P value需要小于α的时候才拒绝；ST跟significance对比的其实是X轴距离mean的距离，所以当ST大于α的时候就拒绝原假设，这么理解对吗？

A为什么不对？

老师，这道题目是否出的不够严谨，双尾检测，α=0.05，是否会让人误解成单尾的α=0.025，这样一来，答案就是不能拒绝原假设了！请问是我理解上出现错误还是我还没有掌握P value的知识点啊。。。。

Using the effective interest rate method, the reported interest expense of a bond issued at a premium will: A decrease over the term of the bond. B increase over the term of the bond. C remain unchanged over the term of the bond 不明白这个题

如果这道题M在离职前签有非竞业条款的话是不是在新东家见客户的行为就是不对的呢？

他说他过去的业绩是50%的return，所以基于这个，他可以gurantee客户50%的return。这不就是在用过去的业绩承诺将来么？那B为什么不对呢

Christophe Inc. is an electronics manufacturing firm. It owns equipment with a tax basis of $800,000 and a carrying value of $600,000 as the result an impairment charge. It also has a tax loss carry forward of $300,000 that is expected to be utilized within the next year or two. The tax rate on these items is 40% but the tax rate is expected to decrease to 35% for the foreseeable future. Which of the following amounts is closest to the net effect of the change in tax rate on the income statement? A Increase in deferred tax expense of $5,000. B Decrease in deferred tax expense of $5,000. C Increase in deferred tax expense of $25,000. 我觉得DTA不是最后减少了50万&5%，为什么最后是增加的呢？

持有便利收益

老师，题目中的payoff是指的什么？