老师请问一下，对于内部研发，美国准则下可以资本化的是软件的开发。tom老师只说了软件自用可以资本化，但是讲义框框里有说：软件卖给他人达到经济可行性后也可资本化。老师卖给他人的软件可资本化吗？

老师，请问为什么14题选C呢？ 算不出来呀。它从amortized cost 变成FVPL，那不是应该多了5000进利润表吗？ 还有13题，为什么是the same 呢？ interest income 不是应该都是本金*利率吗？ 这里的利率不是已经变了吗？

請問2017 年的Q2 insitutional investor 的ABCD這樣寫可以嗎? A i. Low ability to take risk: The plan currently is underfunded, which indicates a lower ability to take risk and no cushion to absorb losses. The company provides an early retirement plan which will shorten weighted average duration and increase liquidity risk. ii. High ability to take risk: The company has a lower debt to equity ratio indicates a higher flexibility to make contributions; The company has a higher portion of active workforce, which indicates a long weighted average duration and long investment horizon to absorb investment losses. B. The company stopping hiring new employees will shorten weighted average duration and investment horizon. Because without new employees joining the pension plan, the workforce will get order and investment horizon will be shorter. C. 1. Grant will have more liability noise because it has less employees; 2. Model uncertainty: with less employees, the pension plan might face issue in which th

老师，169的A选项为什么不对

老师这个没到期的公式想不起来了 可以讲一下吗？

这里的题干中的描述是指已经在year1的期末了么？这题里面好像没有明确的时间点的概念？

请问C选项为什么不对？

老师，166题支付租金为什么不是表现在IS表上

原版书 308页 8: “fully hedge”怎么理解？为什么不是C？ 9: 这是什么啊……？原题信息看不懂 答案看不懂 10: 用PODt=（1-POD1）n-1 x POD 这个公式为什么算不出来？

这个B题目和A题目没有任何关系咯？