上一个问题是原版书课后 EXAMPLE 9 的题目，请问它是独立的一道题目，还是与 EXAMPLE 8 有联系？

我看老师课上说考试的科目占比，说道5%-10%就是1-2个大题，好像意思是1个大题就是5%。实际是这样吗？为什么一个大题固定就是5%呢，考试不会出现一个大题占7%，8%这样的情况吗？

full goodwill，100%收购的话应该没有少数股东权益啊？老师这里怎么在少数股东权益那里加了?

老师，请教6题画横线部分。到底什么意思呢？

Suppose you own a liquid financial asset that will pay you $100,000 in 10 years from today. Your daughter plans to attend college four years from today, and you want to know what the asset’s present value will be at that time. Given an 8 percent discount rate, what will the asset be worth four years from today? 请问答案是$87655.3223吗？

Sarah Corner, CFA, is a portfolio manager at Golden Investment. She manages portfolios for several clients. Warren, one of her clients, was not satisfied with her investment return. In an effort to encourage Corner’s portfolio’s performance, Warren told Corner that if she can earn more than 15% return this year, he would provide round-trip tickets to Hawaii and hotel accommodations for her family. According to the CFA Institute Code and Standards, which of the following statements is most likely correct? A. Corner can inform her supervisor about the compensation after she achieves the performance and decides to take the vacation. B. Corner should write an email to her supervisor about the compensation. C. Corner does not need to do anything. 我看这题答案选B。但我觉得这题即使选B，在向上级书面披露之后，Corner也不能拿好处吧？因为好处是业绩完成前承诺的，答应此类好处有int conflict with其他客户。所以其实Corner无论是否获得雇主书面许可，他都不能答应客户这个好处。也就是说即使他不报告雇主，直接拒绝客户的好处也是不违规的。这样理解正确吗？

从题干的哪里看出，这个年金是先付，还是后付的？

请问有形资产，无形资产，折旧，摊销，减值这之间是什么关系呢？能否系统的解释一下。感谢

请问如何确认要减值，那减值在财务报表中如何记账处理？谢谢

1.A公司，收入和资产同比列增加，asset turnover也可以是1.5 2.A公司EBIT margin下降，证明A的产品EBIT margin低，不能表明A的sale没有增加 3.A选项购买新机器，生产产品多，薄利多销，EBIT margin低，sale增加，不知我的理解对不？