老师 这一题为什么在恶通情况下，I/S的科目是固定用，restate Ending inflation/Average inflation，再用current rate转换这种方法吗？我看跟B/S的科目不太一样。

请问第七题，为啥CF1不是-100+1.4啊，他在第一年末收到了1.4的return啊应该

请问老师如果一个美国养老基金的treasurer想投资一家德国的基金，这个treasurer现在手头有足够的美元现金。如果她想在投资前获得很高的return，那么她现在是不是应该把这笔现金放进eurodollar deposit呢？

老师，请讲解一下这题，谢谢。A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s: A basic EPS equals its diluted EPS. B capital structure is considered complex at year-end. C basic EPS is calculated by using a simple average number of shares outstanding.

这个题给的是putable common share 不应该是可以卖回的普通股 应该是对shareholder有利吧

老师，请讲解一下这题，谢谢For 2009, Flamingo Products had net income of $1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for $20 per share. The company paid $200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?A $0.80.B $0.91.C $0.95

老师好，请问个人IPS真题，2015 D，和2017 C，考察time horizon的问题，2015是分了两段，退休前和退休后，但2017只有一段，现在直到退休，为什么退休后就不纳入time horizon了？这两题有什么不一样？

这里为什么是operating租赁，不是只有融资租赁情况下才分为CFO和本金的偿付吗？经营租赁不是全额扣减租赁费用吗

您好，想问一下这句话应该怎么理解Both the acquirer and target tend to see higher stock return surrounding cash offers than around share offers.可以翻译然后解释一下吗

老师这里利息费用记为IFRS下的CFO或CFI，什么情况下或计入CFI，是站在lessee的角度吗？然后下面是站在Lessor的角度