TETXBOOK里面很多信息，有的是要記的，3。6文字題可不少，我的方法就是在書的空白頁(yè)上做表，畫圖，列出要點(diǎn)，對(duì)于有argument的issue我就列出正方反方的觀點(diǎn)。

兩個(gè)例子拋磚引玉，我的書里面畫滿了這些圖呀表的。確實(shí)可以幫助理解和記憶哦。

例子1： Shared based payment

我畫了一個(gè)T字表，
左邊列 equity-settled payment, 右邊列cash settled payment
豎列是他們的區(qū)別：
計(jì)量方法：
金額 FV of equity instrument grant FV of liability, 隨share price變動(dòng)
分錄 DR. EXPENSE
CR. EQUITY DR. INVENTORY
CR. PREMIUM CR. CASH/AP=股價(jià)×股數(shù)

Vest-book on grant date
Vesting period-Book over vesting periond

例子2：關(guān)于financial instrument 的FV還是historical爭(zhēng)論
正方： 沒有歷史成本
help to manage risk
help shareholders to assess their exposure to potencial loss
FV is more predictable and comparable
easy to value in active market.

反方： result in profit volatile
profit and loss may never realize
FV is illegal in some contries
can not value all derivation reliably