Reading 27 官方教材 Q8：不理解这道题目的答案逻辑。我的理解是Disruptive events of 2004 to 2006 会令市场在这期间对股价的要求回报率上升，因为ERP上升（由于国家风险溢价，外汇spread）。但长期来看，ERP normalised以后可能会降低，所以historical ERP是 biased upwards. 哪里错了？谢谢。

老师固定资产处置是不是就是出售固定资产啊？

假设3与4是不是重复?如果误差项的期望等于0那么他们一定同方差（constant)）不是吗

请问Y与参数是不是线性的意义是什么呢？不是应该看Y与变量X是不是线性吗？

问题如图，σ的角标搞得有点糊涂。。。

问题如图

你好，请问66页的，variance 0.05724是怎么得出来的，讲课上一句话带过，我都不知道怎么按出来的

老师，对不对？

Which of the following statements regarding deferred taxes is NOT correct? A If deferred tax liabilities are not included in equity, debt-to-equity ratio will be reduced. B Only those components of deferred tax liabilities that are likely to reverse should be considered a liability. C If deferred taxes are not expected to reverse in the future then they should be classified as equity. 上一题 提交试卷 正确答案A 您的答案B本题平均正确率：56% Accounting Profit and Taxable Income & Key Terminology难度：一般 推荐：      答案解析 When deferred tax liabilities are included in equity, it will reduce the debt-to-equity ratio (by increasing the denominator, in some cases considerably). 请问：有关DTL的记账方式，这个是哪块的内容，感觉洪老师视频里面没有讲啊

When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as: A equity. B liabilities. C neither liabilities or equity. 上一题 下一题 正确答案C 您的答案C本题平均正确率：45% Accounting Profit and Taxable Income & Key Terminology难度：一般 推荐：      答案解析 The deferred tax liability should be excluded from both debt and equity when both the amounts and timing of tax payments resulting from the reversals of temporary differences are uncertain. 请问：对不上这题的考点了？是哪个主题下的内容，感觉和treat of DTL搞混了