CSC V1 高分补充练习（Chapter11-12）

6. 没有具体的公式, 在书上straight line method之后有对于这个方法的文字表达, 意思是每年折算固定百分比, 这个百分比是straight line的2倍。
100,000,000如果每年按照straight line折算是每年20%, 那么2倍就是40%
100,000,000*40%=40,000,000
(100,000,000-40,000,000)*40%=24,000,000
40,000,000+24,000,000=64,000,000
 

1. Canadian corporate law requires that every limited company appoint an auditor to represent shareholders and report to them annually on the company’s financial statements. The auditor must express an opinion in writing as to the fairness of those statements. (截取自书上原文)

是企业法, 也就是相关管理企业运营的法律, 书上并没有具体阐述
 

1. The Canadian Government issues new fixed-coupon marketable bonds and Treasury bills to the market regularly through the competitive tender system. The securities are issued by way of an auction, whereby the amount won at the auction is based on the bids submitted.

Only institutions recognized as government securities distributors are permitted to submit bids to the Bank of Canada. Government securities distributors may submit bids for their own accounts and on behalf of their customers. These institutions include the Schedule I and Schedule II banks, investment dealers, and foreign dealers active in the distribution of government securities. Government securities distributors that maintain a certain threshold of activity are known as primary dealers. (最后一句就是这道题的答案，政府发行债券时, 很多government securities distributors可以向央行投标, 其中能一直附和高标准的就叫做primary dealer, 可直接向政府投标)
 

1. The proxy statement must accompany the notice of a shareholders’ meeting, along with an information circular informing the shareholder of issues for consideration at the annual meeting. 股东大会的规定, 要记忆, 没有理解的方面

1. capitalizing 是把本来要记成费用的钱变换成资产, 然后每一年折算, 那么相对于一次性把所有费用记成expense, capitalizing会让当年的cost更少, profits更高

1. 看题说的是cash flow statement， 不是statement of comprehensive income, 和revenue无关