老师好，原版书课后题 152页 6题 答案第一段没看懂，five proxy measure这个方法是什么意思？

equity原版书最后reading第467页例题第一题的答案 我表示黄色的解释看不懂，请老师帮忙解答一下，谢谢！

这些都是怎么推导出来的

请问老师，Equity 最后一个Reading原版书课后题的最后一题，答案的解释跟题目是不是意思相反？即题目是说chen Does not engage in factor timing build diversified，答案说的是反的？请老师帮忙看看，谢谢！

After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets: product patent expiring in 40 years; copyright with no expiration date; and goodwill acquired 2 years ago in a business combination. Which of these assets is an intangible asset with a finite useful life? A Product patent and copyright. B Only product patent. C Copyright and goodwill. 查看解析 上一题 下一题 正确答案B 您的答案B本题平均正确率：75% Intangible Assets难度：一般 推荐：      答案解析 A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life. 请问： 1.商誉只在IFRS下不属于无形资产吗？GAAP呢? 2.商誉不记录在BS表中吗？

为什么说有均值复归，就说明存在协方差平稳，不是还要看方差，和协方差吗

请问这个句子中的 that is below that of pefect。。。这里的that of 怎么理解？？？

为什么人的身高和PM2.5的值属于连续型随机变量呢？

Product patent and copyright应该都是有限useful life的无形资产吧

06.单选题 已收藏 标记 纠错 At the beginning of this year, Fairweather Corp. incurred $200,000 of research costs and $100,000 of development costs to create a new patent. The patent is expected to have a useful life of 40 years with no salvage value. Calculate the carrying value of the patent at the end of this year, assuming Fairweather follows U.S. GAAP. A $0. B $97,500. C $292,500. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：52% Intangible Assets难度：一般 推荐：      答案解析 Under U.S. GAAP, research and development costs are expensed as incurred. Thus, the entire $300,000 of R&D is expensed this year. The result is a zero carrying value. 请问： 1.不是说在达到 技术可行 前费用化，可行后 资本化吗？这里没说 技术可行 的问题，为何直接确认 费用化了？ 2.技术可行 这个判断标准是指有形资产还是指无形 还是both？