为什么这道题可以用COGS代替Purchase

这道题负债是负号，那如果要计算的话，Income expense = tax payable + Liability 是加正数，还是减负数啊？ 考试时候出这样的题，怎么去判断这些正负号怎么用呢？

老师好，reading27，42题；基金经理P，他是performance拿绩效奖金；为啥答案给的p的方法缺点，第四条；写这个拿绩效奖金方法，会导致p不卖出亏损的股票呢？难道不卖出亏损的股票，就认为p没亏损吗？

老师，如何理解generate foreign currency transaction exposure？交易1中Cendaro收到美元，最后和Ambleu合并报表是，也会收到美元与NVK汇率的影响呀，为什么不选A；

MC下的total_return_index ，为什么分红要加到MV1里面，而不是减去分红？

麻烦老师详细解释一下为什么选B，不选C，谢谢！

请教老师，方框中的内容还是不太清楚。PositiveRollYield可以推出F>S，也就是BaseCurrency是升值，PriceCurrency是贬值的吧，也就是BaseCurrency是ForwardPremium，PriceCurrency是ForwardDiscount，那么应该是SellBaseCurrencyatForwardPremium

43 Jordan’s response about the financial statement impact of Alpha’s decision t capitalise the cost of its new computer system is most likely correct with respect to: A lower net income. B lower total assets. C higher cash flow from operating activities 43 C is correct. The decision to capitalise the costs of the new computer system results in higher cash flow from operating activities; the expenditure is reported as an outflow of investing activities. The company allocates the capitalise amount over the asset’s useful life as depreciation or amortisation expense rather than expensing it in the year of expenditure. Net income and total assets are higher in the current fiscal year 我AB选项都能理解： A：资本化之后，（相比费用化）资本化下的NI更高； B：资本化了，total assets是更高的； C：资本化，资金是CFI流出，不是CFO流出，CFO为啥会变高？

老师，用计算器计算时，PMT是用FV*COUPON rate, 然后I/Y是用的current yield这样么？

36 A company is most likely to: A use a fair value model for some investment property and a cost model for other investment property. B change from the fair value model when transactions on comparable proper- ties become less frequent. C change from the fair value model when the company transfers investment property to property, plant, and equipment. 36 C is correct. A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment. 确认一下A选项，投资性房地产要么都用fair value要么都用cost model，不能一些用fair value一些用cost model对吗？