这道题为什么只用100-bp increase和benefit obligation change 去计算啊？

这题的讲解看不懂，都不知道为什么除以22和除以折现率，可以讲解一下这题吗？

Inventory accouting method 和 cost flow assumption是一个东西吗

Valuing assets at the amount of cash or equivalents paid that would be received in an orderly disposal is: A current cost. B present value. C realizable value. 请问： 1.that would be received in an orderly disposal 这里的that指代的是amount这笔钱吗? 2.这里说的按顺序处置不太理解，难道是指公司破产清算？ 3.realizable value一般在哪些情况记账会用到？

请问为什么gamma非负数？

Zimt AG wrote down the value of its inventory in 2007 and reversed the write-down in 2008. Compared to the results the company would have reported if the write-down had never occurred, Zimt's reported 2008: A profit was overstated. B cash flow from operations was overstated. C year-end inventory balance was overstated. 查看解析 上一题 下一题 正确答案A 您的答案A The reversal of the write-down shifted cost of sales from 2008 to 2007. The 2007 cost of sales was higher because of the write-down, and the 2008 cost of sales was lower because of the reversal of the write-down. As a result, the reported 2008 profits were overstated. Inventory balance in 2008 is the same because the write-down and reversal cancel each other out, Cash flow from operations is not affected by the non-cash write-down, but the higher profits in 2008 likely resulted in higher taxes and thus lower cash flow from operations. 请问小视频里说的2007年存货下降，COGS就将上升，这个逻辑我不太理解？ 1.减值 说的存货是指期初还是期末？ 2.是否跟BASE法则有关，可否给出相关推导？

直接投资可能钱不够，通过基金投资可以间接提高控制啊，因为对于透明度来说，产品本身的披露是有要求的，但是中间毕竟隔了一层，那相比直接投资能谈得上“更透明”的这个更吗？

reading19 的14题，我只算出了分子是9822+1930的部分，分母的operating income是怎么算出的？我用NI(4038)+TAX(1930)+interest(1169)算的不对啊。。。

问一下，frm也跟cfa一样做官方教材课后习题吗？

三角套汇里，例如： 计算出（1）&（2）的CHF/BRL=0.5114 （3）的CHF/BRL=0.5161 老师的结论是BRL便宜，应该从买BRL开始。我没有理解是怎么分析出来BRL便宜的？