如果此题中，资产负债表中的goodwill不够impairment loss减，（比如老师举例的600），那问起impairment loss的时候是按600选，还是按资产负债表已经被扣光的520来选？

这道case究竟是从哪里看出来收购没有产生good will的呢

为什么此题的合并法不按比例计算合并后的资产和负债，明明题干中已提到按50%的收购比例呢

请问：△S指的是股数的变化率，还是变化的绝对值？能不能给个例题

怎么看出来Bond4是美式期权的？

这里p-value不显著，代表什么？H0是什么呢

比例合并法中b/s里的equity是如何合并？不是按比例合并么？

协会官网题目里有一句“Using out-of-the-money options to hedge is more expensive than establishing a long position with out-of-the-money options”，这个怎么理解？为什么同样是long方，对冲要比建立多头头寸更贵？

Three months ago (90 days), Kim purchased a bond with a 3% annual coupon and a maturity date of seven years from the date of purchase. The bond has a face value of US$1,000 and pays interest every 180 days from the date of issue. Kim is concerned about a potential increase in interest rates over the next year and has approached Riley for advice on how to use forward contracts to manage this risk. Riley advises Kim to enter into a short position in a fixed-income forward contract expiring in 360 days. The annualized risk-free rate now is 1.5% per year and the price of the bond with accrued interest is US$1,103.45.这道题是协会官网题目，有点搞不清楚各种时间。case说90天以前买了债券，现在想买1年的远期合约，为什么定价还是给360天的远期合约定价呢？不应该是450天以后吗？

卖出时，看基金的持仓来交税是指卖出的份额交税吗？