1. Notes page 33, 习题第5道，问carrying value of its financial assets的，我为啥总惦记着GAAP是不允许value被write up的呢？
2. Notes page 34, 习题第7道，问At t=2, Kirk will report the carrying value of those held-to-maturity securities at what price 答案是B，我自己选的也是B，但是答案上说held-to-maturity 应该被REPORT为amortized cost，答案B只是initial cost, 并没有算任何amortization，当然，题目也没提供什么amortization的细节，只是觉得有点不太精确啊？
3. NOTES page 37, 习题第18道，问net income for the year ended 2009，答案居然说 not affected by proportionate consolidation，FT， 前面例题上在consolidation前与后都会发生变化，只说equity method and proportionate consolidation得到的net income是相同的。。。不明白为什么答案说不影响
