Q-7Interest paid on debt和Repayment of long-term debt應(yīng)該記在哪里呢
老師，可以解釋下分析師認為溢價、折價債券的經(jīng)營性現(xiàn)金流跟融資性現(xiàn)金流的高估和低估是怎么判斷的嗎？
請問選項B為什么不對呢？未實現(xiàn)損益進入OCI，不就直接留存在R/E了嘛
Gross investment in fixed assets是什么意思？為什么兩年都是同樣的數(shù)？
8 When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered: A non-compliant accounting. B earnings management as a result of a real action. C earnings management as a result of an accounting choice.為什么不選C？
為什么直接法里一收四支出，收入里美國準則下還有利息收入、股利收入，這些呢？不應(yīng)該是3收四只嗎？
評估企業(yè)的performance不需要高盈利質(zhì)量吧？只要報告質(zhì)量是高的就可以評估企業(yè)的performance
對lessor來說，1）IFRS下的Finance lease和US GAAP下的sales-type lease和Direct fiance lease記賬是一樣的嗎？2）IFRS下Finance lease和Operating lease的記賬是一樣的嗎？
15 A company redeems $1,000,000 face value bonds with a carrying value of $990,000. If the call price is 104 the company will: A reduce bonds payable by $1,000,000. B recognize a loss on the extinguishment of debt of $50,000. C recognize a gain on the extinguishment of debt of $10,000. 15 B is correct. If a company decides to redeem a bond before maturity, bonds payable is reduced by the carrying amount of the debt. The difference betwee the cash required to redeem the bonds and the carrying amount of the bonds is a gain or loss on the extinguishment of debt. Because the call price is 104 and the face value is $1,000,000, the redemption cost is 104% of $1,000,000 or $1,040,000. The company’s loss on redemption would be $50,000 ($990,000 ca- rying amount of debt minus $1,040,000 cash paid to redeem the callable bonds). callable bond是什么？
12 For a bond issued at a premium, using the effective interest rate method, theA carrying amount increases each year.B amortization of the premium increases each year.C premium is evenly amortized over the life of the bond.12 B is correct. The amortization of the premium equals the interest paymentminus the interest expense. The interest payment is constant and the interestexpense decreases as the carrying amount decreases. As a result, the amortiza-tion of the premium increases each year.1）這一題講到amortization of the premium的時候考慮正負號嗎？2）amortization of the premium有沒有統(tǒng)一的公式？3）如果amortization of the premium=Interest-Coupon的話得出來是負數(shù)，是不斷下降的，反過來Coupon-Interest的話是正數(shù)，是不斷上升的。應(yīng)該以哪個為準？
14 The management of Bank EZ rpurchases its own bonds in the open market. They pay €6.5?million for bonds with a face value of €10.0?million and a carry- ing value of €9.8?million. The bank willmost likely report: A other comprehensive income of €3.3?million. B other comprehensive income of €3.5?million. C a gain of €3.3?million on the income statement. 14 C is correct. A gain of €3.3?million (carrying amount less amount paid) will be reported on the income statement. 題目中回購債券屬于哪種類型的金融資產(chǎn)，計量方式是什么？怎么判斷題目中的gain是realized還是unrealized的？
那未實現(xiàn)的htm在資產(chǎn)負債表上怎么記錄呢？
購買固定資產(chǎn)是屬于cfi吧，而講解題目的老師講的是屬于cfo
老師，這題M公司遵循國際準則，近期購買100million存貨和5million的倉儲成本在可銷售之前，問計入存貨費用的是多少？計入存貨費用即可銷售狀態(tài)之前不是應(yīng)該是100+5=105嗎？
這道題如果A公司自己賣自己產(chǎn)出的商品，這道題如果A公司自己賣自己產(chǎn)出的商品，那么revenue是不是就是2,000,000那么revenue是不是就是2,000,000
程寶問答
金程問答