一、關于t檢驗的應用范圍問題

Given the sample is small, the t-test is applied to conduct hypothesis test when

A. the population sampled is normally distributed with known variance

B. the population sampled is normally distributed with unknown variance

C. neither A nor B, because t-test is only suitable for large sample

金程cfa解析Solution: B

If the population sampled has unknown variance and either of the conditions below holds:

1 the sample is large, or

2 the sample is small but the population sampled is normally distributed, or approximately normally distributed,

then the test statistic for hypothesis tests concerning a single population mean, is

二、revenue recognition國際準則和美國準則的區(qū)別？

Revenue Recongnition principle ?

IASB: 1) transfer the significant risk and rewards of goods;

2) no continuing managerial involement;

3) amount of revenue can be measured realiably;

4) it it probable the economic benefit flow to the entity;

5) cost incurred or to be incured can be reliably measured IFRS: realized or realizable and earned. SEC:

1) arrangement between buyer and seller;

2) goods has bee delivered or service rendered;

3) price determined or determinable;

4) the seller is reasonably sure of collecting money. 國際準則下，確認收入要求成本可以可靠計量，美國準則下無此要求。

關注金程網校，了解金融知識，成就精彩人生！
金融CFA考試交流QQ群： 180434911