根据讲义的描述，行使或执行潜在稀释性证券被假设用于回购啊，这里的9341928应该也属于assumed proceed，这个逻辑哪里有问题？

会计，MB2-Q20 Fredericton should categorize its investment in Smithwick as a:

会计，MB2-Q19 The contribution (in £ millions) of the investment in Smithwick to Fredericton’s earnings before tax last year was closest to:

会计，MB2-Q13 An earnings quality issue may be indicated by the trend in RTSB’s:

MB2-Q9 The primary factor that was most likely the cause of Drawbridge's outcome in its carry trade was:

第二题中算the corresponding total excess return (over risk-free rate)时，老师说无风险收益没给 其实应该是在表二给了 是0.04

请问这道题的知识点哪里有？

这里老师提到了一句“结算日的价格是远大于授予日的”，题目体现了吗？没看到呢

此处的WC和FC是用book value吗

请问老师，哪些属于货币型资产 负债？哪些又属于非货币型资产 负债？