The following footnote appeared in Crabtree Company's 20X7 annual reports: "On December 31, 20X7, Crabtree recognized a restructuring charge of $20 million, of which $5 million was for severance pay for employees who will be terminated in 20X8 and $15 million was for land that became permanently impaired in 20X7." Based only on these changes, Crabtree's net profit margin and fixed asset turnover ratio (using year-end financial statement values) in 20X8 as compared to 20X7 will be: A Higher for net profit margin; higher for fixed asset turnover. B Higher for net profit margin; unchanged for fixed asset turnover. C Lower for net profit margin; higher for fixed asset turnover. B The restructuring charge and asset write-down are non-recurring transactions; thus, net income will be higher in 20X8, all else equal. 请问此题中 究竟是20M的总重组费还是5M的解雇费影响NI?

The "multiple" that the stock market places on a company's EPS. 这里的multiple是相乘还是泛指关系？

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。