libor是个single interest rate和add-on rate，是什么意思？ 如果libor是单利，图中说360天per year，如何计算LIBOR？谢谢！

c为什么不对a

Rogers will need to leave the proceeds from the short sale (€9,400 = 200 × €47) on deposit 是说要留在账户上？

为什么b的relationship不影响 还有养老金计划不是不算吗 不是说不会影响到基金经理的决策 所以不用披露吗?

所以这道题到底怎么算

请问估值为啥要跟所有历史年的平均数比，不是跟最近年（2017）的数据比啊？这是默认的规则吗？

所以是只要提到leverage ratio 都当financial leverage处理？

Fairmont Golf issued fixed rate debt when interest rates were 6 percent. Rates have since risen to 7 percent. Using only the carrying amount (based on historical cost) reported on the balance sheet to analyze the company’s financial position would most likely cause an analyst to: A overestimate Fairmont’s economic liabilities. B underestimate Fairmont’s economic liabilities. C underestimate Fairmont’s interest coverage ratio. 请问C如何分析？ 谢谢

police rate是不是就是联邦基金利率，也是同业拆借利率？

On 1 January 2010, Elegant Fragrances Company issues £1,000,000 face value, five-year bonds with annual interest payments of £55,000 to be paid each 31 December. The market interest rate is 6.0 percent. Using the effective interest rate method of amortisation, Elegant Fragrances is most likely to record: an interest expense of £55,000 on its 2010 income statement. B a liability of £982,674 on the 31 December 2010 balance sheet. C a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. 麻烦写一下计算过程，并且解释一下C错在哪儿（我觉得B&C都对）？ 谢谢