老师好，forward定价估值里的折现，都是1＋rf 的多少次方。就是年复利折现是吧？

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? = C，假如记录为profit，就是在I/S里吧，就是reverse的情况才能记录为profit，不知道我这么理解是否正确？

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? = C，假如记录为profit，就是在I/S里吧，就是reverse的情况才能记录为profit，不知道我这么理解是否正确？

老师您好，请问value of long swap 是不是始终可以用new swap rate - old swap rate得出呢？无论新的swap rate是大于还是小于旧的swap rate? 谢谢

这里根据FV求PV，或者根据PV求FV时候，不需要考虑货币时间价值吗？

老师，这个C不对吗，cash outflow of operating 不是58736吗，它利息费用是58736，减去摊销不就是55000吗

老师你好，Actual GDP大于Potential GDP puts upward pressure on inflation 这句话怎么理解？

fiduciary call是什么意义？忘记了

请问这个图中，汇率上涨，指的是谁对谁的汇率涨，local currency/Function currency, 还是function currency/local currency

Reading 16课后第2题，temporal method下COGS用历史成本折算，那么FIFO为什么比weighted - average cost的COGS低