那么如果有国债受益的话这块差异怎么处理呢，n会计报表的利润就这么被低估了么n

income tax expense不就是EBT*t么 pretax income跟EBT或者taxable income不一样么 还有pretax income*(1-t)是什么

老师，我想问下，股票这里的Factor based strategy 与资产配置那边的factor based 在risk factor concentrated 这个点是相反的吗？我记得资产配置那里是说因子模型能解决传统方法里overlapping risk factor。而这个题答案说因子模型会风险因子集中

taxpayable是b/s中科目吧

长期资产中在gaap下要披露后5年的折旧 ifrs下要披露使用年限 长期资产的note还有啥要掌握的么

对于客户要买入评级为“卖出”的股票或金融产品，在题干未说明是否违背客户ips的场景下，帮客户执行交易是不是会违背standard呢？

对于客户主动要投资不符合自身ips的场景，是选择分离账户，还是拒绝或执行并留下书面证据呢？

老师，麻烦问下，像第10页5-E这种，Trust的概念需要写吗？

老师，请问这个公式是怎么来的？我不记得课堂有讲过这个公式，麻烦说一下它的出处，谢谢。

Bill Valley has been working for Advisors, Inc., for several years, and he just joined CFA Institute. Valley routinely writes research reports on Pharmaceutical firms. Valley has recently been asked to serve on the board of directors of an organization that promotes the search for a cure of a certain cancer. Serving on the board is an unpaid position without any direct benefits other than meeting new people and potential clients. 对于上述案例，雇员从事与雇主非竞争性业务，是否会违背对雇主忠诚并需要披露呢？