勘误：在第21行，“下列是各公司有关研发支出的会计处理实例：”，该行后面缺漏以下内容，应为： GlaxoSmithKline(USA)
Research anddevelopment expenditure is charged to the profit and loss account in the periodin which it is incurred.
ICI (United Kingdom)
Research anddevelopment expenditure is charged to the profit in the year in which it isincurred.
Microsoft (USA)
Research anddevelopment cost are expensed as incurred.
Philips (Netherlands)
Costs ofresearch and development are expensed in the period in which they are incurred.
Roche (Switzerland)
Researchcosts are charged against income as incurred, with the exception of buildingsand major items of equipment, which are capitalized and depreciated.Development costs are also charged against income as incurred since thecriteria for their recognition as an asset are not met.
2.2.
疑难讨论
3.
公司财务和股票估值分析3.1.
勘误
3.2.
疑难讨论4.
固定收益4.1.
勘误
4.2.
疑难讨论5.
衍生产品估值与分析5.1.
勘误（1）页码：40-41
勘误：删除以下内容：
从第40页表格之下的第2段开始——“至此，我们仅仅详细介绍了基础的利率互换结构，也称为大众化互换或普通互换，···
”，一直至第41页的第1段为止——“可赎回互换（可回售互换）是指互换的支付方（接受方）拥有一项提前终止互换的期权。可延长互换指一方有权延长互换的期限。”
。 
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