既然IFRS和US GAAP都不允许writtenup，那 written up什么准则下使用呢？

请解释下NRV中的selling cost包含哪些？是指存货的成本+conversion等么？谢谢

老师：请问为什么从第1年至第3年收益率下降就可以判断MWRR小于TWRR？另下图表格中第3下面的那个公式是什么意思？

老师，想问下这题计算CY时题目中给的7%是semi-annual coupon，为什么可以直接用来计算CY？这边不需要转换成annual吗？

Q. Which changes to the board of directors is least consistent with best practices in the composition of a board? Specific choice of the new chairman of the board Change in the composition of the board membership Change regarding the CEO Solution A is correct. Based on best practices, the chairman of a board should not be a senior executive from the firm. B is correct because based on best practices, the board should have a majority independent directors. C is incorrect because based on best practices, the chairman of a board should not be a senior executive from the firm. Corporate Governance Learning Outcome Explain effective corporate governance practice as it relates to the board of directors and evaluate strengths and weaknesses of a company’s corporate governance practice 请老师解释一下这道题目，谢谢！

An example of a contra asset account is: depreciation expense. sales returns and allowances. allowance for doubtful accounts. 请问这个问题怎么解释呢

请问老师 total equity at risk is insufficient………这一段是表达的什么意思呢

第二种方法，amount in margin is 6000=4000+(60-50)*200,为什么（60-50）*200不乘以minimum 40%?

老师 第十题正确答案是B，但是我觉得B应该是第三方提供了一个保障来对冲卖方带来的风险，另外A选项是错在guarantee上吗 c选项哪里错了

The beginning value of a hedge fund is $100 million and earns a 20% return for the year. 2% management fee on end-of-year fund value and a 20% incentive fee on the return net of the management fees were charged by the fund. which is in excess of a 5% fixed hurdle rate. Please calculate the fund's investors' return for the year, net of fees is: A 19.66%. B 21.25%. C 15.11%. 这题答案错了吧，（20-2.4-3）/100=14.6%才对