一、關(guān)于t檢驗(yàn)的應(yīng)用范圍問(wèn)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(guó)際準(zhǔn)則和美國(guó)準(zhǔn)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(guó)際準(zhǔn)則下，確認(rèn)收入要求成本可以可靠計(jì)量，美國(guó)準(zhǔn)則下無(wú)此要求。
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