货币贬值率怎么计算？货币贬值率和CPI之间存在数量关系吗？

这个题。 资产负债100%合并，产生MI1。 如果是full GW，那这个FUll MI是和MI1⃣️加在一起？还是单独的一项？可是报表不平啊。 资产这边是100%合并的资产-80万+fullGW是10万 右边是100%的L+E+MI？不平啊？ 请详细解答下这个表怎么弄啊？

原版书课后题R15-Q31 为什么选项A service cost不会受影响？ salary growth rate 上升，final salary上升,C.S.C会受影响啊 选项B为什么正确？

An analyst found a reversal of $800,000 of a previous write-down of the inventories in a manufacturing company, resulting the inventory's carrying value increased to $4,000,000. Which of the following statement regarding with the inventory is most likely correct? A The company will provide explanations for this reversal in its footnotes. B The company will record a gain of $800,000 on the income statement. C The inventory has a net realizable value of $4,000,000. A IFRS required disclosures related to inventories, including the amount and explanations of any reversal of previous write-downs. The reversal will not be recorded as a gain but a reduction in COGS. $4,000,000 can be the net realizable value or the original cost of the inventory, since we are only allowed to write up to the extent of the inventory's historical cost. 请问：截图中B C选项的公式在哪里可以找到？小视频中B C 选项的推导没有太理解，可否能用公式解释一下？

The inventory turnover ratio and the number of days in inventory are least likely used to evaluate the: A effectiveness of a firm's inventory management. B stability of a firm's inventory levels. C age of a firm's inventory. b Neither metric is directly relevant in evaluating the stability of a firm's inventory levels. Determining stability would presumably require other information such as purchase and sales levels, for example. The inventory turnover ratio and the number of days in inventory can be used to evaluate the relative age of a firm's inventory as well as the effectiveness of a firm's inventory management. 问题： 1.A选项是不是efficient更准确些？ 2"Determining stability would presumably require other information such as purchase and sales levels"这里说的存货的稳定性和购买和销售力的关系没有搞太明白，可否再解释一下

老师，goodwill只是在consolidation里算吗？在euity method理也可以算吧。 在consolidation里有full，有partial。 在equity里，只有partical。 可识别和无形是两个概念是吧。可识别的资产也包括无形资产…

为什么 0.08*0.032-0.08*-0.02。应该是0.08*0.032+0.08*-0.02吧？上面的selected就是加

1.老师 原版书课后题 reading15 第33题 课程里面完全没有涉及 请老师给出详细原理 以及解题过程 还有就是为什么用increase的 不用decrease的 越详细越好 2.老师 还有那个 annual unit credit。直接就是value at retirement/years of service。 之后算出来的 annual unit credit再去折现求出csc。请老师解释一下 annual unit credit 的含义 以及为什么要这么算 不太能理解 看原版书后面都是这么算的

老师好，R15书后题25题。有几处不明白：1 participant是指员工对吗。2 annual compensation rate是个专有名词吗？在这道题里应该是指每年工资增长百分比？3书后答案显示$100，000为什么要乘以1.06的16次方而不是17次方呢？他不是还有17年才退休吗…

请问调融合度的时候，为什么再100%分割得情况下，假定correlation为1？