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急问:level 2 free sample exam 的21.22题答案是不是有问题?

#21, the answer is 274=86+147+41, but I think that should be 192=86+147-41.

For #22, the translation gain on Kerwin's identifiable assets resulting from exchange rate changes, why flow effect is also included? I thought it should be holding effect only.

Thanks.

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