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王芳老师F7里上课用太多的英文来解释专

2014-10-22 08:01:07  来源:
Required:
Explain how Christov should account for this transaction at inception and at the year end.
Solution
(1) Has there in substance been a sale?
Is the repurchase likely to happen? If so, it is not a real sale and the legal form should be set aside.
Factors:
· Sale is unusual—sale at cost/to a bank—indicates that it is not a real sale.
· A mirror image put and call option means that the repurchase is bound to occur.
· Christov is paying a borrowers return.
Therefore the sale is not a real sale but a financing arrangement.
【提问内容】王芳老师F7里上课用太多的英文来解释专业词汇,老是用英语来解释英语,听课起来太费劲,专业词汇更本不理解不了,而且声音还小,模糊,在电脑上和客户端的播放效果差。和上半年F7的张老师对比了一下,一样的章节,张老师的解释清楚明了,一遍都懂了,强烈建议更新一下下半年由张老师主讲F7课程。
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