条件异方差不影响一致性呀。为什么课上说影响？

为什么我用美元兑换日元不是以81.89去计算而是用81.87。我是买家，银行不是用ask的价格卖给我吗

老师好 这道第6题operating margin是啥意思？为啥选 Lower呢？

老师好，请问这道第4题 net profit margin是什么？为什么要选择significant 而不是control呢？

IV(B) Case 1， 老师做了一个IV(B)和I(B)的区分，是事前和事后的区别。 那所以这个case里面，到底有没有违反I(B)呢？

IV(B) Case 1， 老师做了一个IV(B)和I(B)的区分，是事前和事后的区别。 那所以这个case里面，到底有没有违反I(B)呢？

13. Comte Industries issues $3,000,000 worth of three-year bonds dated 1 January 2015. The bonds pay interest of 5.5% annually on 31 December. The market interest rate on bonds of comparable risk and term is 5%. The sales proceeds of the bonds are $3,040,849. Under the straight-line method, the interest expense in the first year is closest to: A. $150,000. B. $151,384. C. $152,042. 老师，这题我怎么算得，要选C，而答案却要选B呢？麻烦帮忙讲解一下：the straight-line method；Amortized cost method；Effective interest rate method,这三种方法的区别和相同之处呢？

12. For a bond issued at a premium, using the effective interest rate method, the: A. carrying amount increases each year. B. amortization of the premium increases each year. C. premium is evenly amortized over the life of the bond. 老师这道题，我怎么觉得carrying amount，amortization of the premium这两项都是逐年递减的，而C答案说的是平价债券，怎么感觉都没有正确答案呢？麻烦讲解一下。

10. A company issues $30,000,000 face value of five-year bonds dated 1 January 2015 when the market interest rate on bonds of comparable risk and terms is 5%. The bonds pay 4% interest annually on 31 December. Based on the effective interest rate method, the carrying amount of the bonds on 31 December 2015 is closest to: A. $28,466,099. B. $28,800,000. C. $28,936,215. 老师，麻烦讲解一下这道题，我怎么算不出选项中的答案呀，麻烦附一下解题过程。谢谢。

就是因为资不抵债才没法严格按照顺序来啊，如果清算时资产价值完全是充足的，该拿多少，拿多少，都够，那还会有人去纠结这个顺序吗？而对于所谓优先权的妥协，那是没办法啊，为了可以顺利处置必须达成一致，那这不是造成顺序不能被完美执行的原因吧，原因那肯定是不够分啊，是实际中要照顾各方利益啊，这题逻辑不太通啊。