Plan sponsors and consultants 可能是个人，就不是distinct business entity了，为什么A选项还是对的呢？（道德原版书R4Q2)

这道题我觉得挺有讨论的价值，因为以前我做过类似的题，如果这道题hart是投资到一个retail fund 里面那做投资决策的是fund manager，而不是hart，那么hart可以免责吗？ 但是偏偏题干给的是ETF，ETF比较特别是拿股票去置换份额，所以hart嫌疑很大。老师，你看我这逻辑分析对不对？谢谢你。

我记得老师上课讲的是如果compensation是事前给的，是不可以收的，即使披露也不行。因为会损害其他投资人的利益，但是这里面的答案说的可以。到底哪个是对的呢？

老师，为什么从ad曲线推利率和物价的关系得出来的结论不对？思路是r上升导致投资i下降，所以y下降，进而得到p上升？

一阶导和二阶导的本质是什么？

dei它前面的符号是什么意思？

v-和v+分别是什么意思？

7、A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear: A lower. B unchanged. C higher. 解析：C is correct. Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards. 老师，请问这道题怎么理解，没看懂

accouting change 是above the line还是below the line？

老师这里在日本生产在加拿大卖出为什么算是日本的gdp?是因为gdp只看生产地不看卖出地吗？