金程問(wèn)答
IFRS下 研發(fā)處?kù)夺崞陔A段 我記得基礎(chǔ)班老師說(shuō)過(guò)可以資本化。 還是我誤解了？
問(wèn)下,IRR 說(shuō)是內(nèi)部回報(bào)率,但是如果是回報(bào)率/收益率,一般求解方法都是 (FV-PV)/PV吧,按照 IRR 的公司,更像是求解折現(xiàn)率吧.
會(huì)考這種題嗎
養(yǎng)老金按金額填報(bào)的話(huà)，如果資產(chǎn)負(fù)債相等，怎么記？
這題的講解怎么跟前面我截圖的這一題的quick ratio計(jì)算公式不一樣呢？前面是（CA—存貨）/CL
如果改成not allowed by tax law temporarily 那就應(yīng)該選A吧？ 因?yàn)槎嘟欢惐阈纬蒁TA
這里的issuance price和redemption price 是什么意思
NPV 用的折現(xiàn)率好像并不是 ROIC 吧.從概念上說(shuō) NPV 是衡量股東的,ROIC 是衡量債權(quán)人+股東的,收益率應(yīng)該是不同的吧.NPV 中的 r 應(yīng)該是股東的要求回報(bào)率,ROIC 應(yīng)該是屬于整個(gè)公司的要求回報(bào)率,類(lèi)似于 WACC 才對(duì)吧
Hannah Hostettler, CFA, is a portfolio manager at a wealth management firm. Hostettler has an arrangement with a lawyer, whereby she refers clients who need legal advice to the lawyer, who in turn refers clients to Hostettler. Because no referral fees are involved, Hostettler does not disclose this arrangement to her existing or prospective clients. Has Hostettler most likely violated the Standards?A. No.B. Yes, only by failing to disclose the arrangement to existing clients.C. Yes, both by failing to disclose the arrangement to existing clients and to prospective clients.這道題應(yīng)該選什么？
好冷門(mén)的題目啊。。
請(qǐng)問(wèn)市值加權(quán)index和基本面index他們都受公司權(quán)重影響，那他們區(qū)別在哪？
能給一個(gè)融資租賃/經(jīng)營(yíng)租賃/銷(xiāo)售租賃對(duì)于lessor方的會(huì)計(jì)三表比較嗎
depreciation expense只是第一年的折舊費(fèi)用？不是累計(jì)的？
老師您好，請(qǐng)問(wèn)題干中““was worth €30,000 more than its value”是指“存貨價(jià)值30000”還是“比原來(lái)多30000”？
老師你好，請(qǐng)問(wèn)題干中“wrote down its inventory value by €20,000 at the end of year 1”是指存貨減值了20000還是存貨減值到20000？
程寶問(wèn)答
