金程問(wèn)答
可不可以理解為發(fā)行債券就是公司向債權(quán)人借到一筆錢(qián)，然后將這筆錢(qián)拿去產(chǎn)生其他收益，按年付息，到期付本？
non.operating的情況上課只提到有reoccur和破產(chǎn)清算，像容易投資這些非operating的也要考慮嗎
為什么C. Recording bad debt expnses for accounts receivables 是operating item ？
請(qǐng)問(wèn) 這題沒(méi)看懂題目，為啥A不對(duì)
老師好呀，從財(cái)務(wù)百題92題看，會(huì)計(jì)報(bào)表和稅務(wù)報(bào)表的tempdifference是一個(gè)累計(jì)值是嗎，每年新產(chǎn)生的tempdiff要+上原有的tempdiff,得到的累計(jì)tempdiff才能用于計(jì)算DTL/DTA，是嗎？每年新產(chǎn)生的tempdifference不能直接用
如何理解資產(chǎn)負(fù)債表觀判斷DTA/DTL的方法，以下我這樣理解對(duì)嗎？ 以資產(chǎn)為例：【Accounting base-Tax base】，如果是負(fù)數(shù)產(chǎn)生DTA（說(shuō)明稅法上多交稅，以后少交稅，產(chǎn)生DTA）這樣理解對(duì)嗎？
6 When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as: A equity. B liabilities. C neither liabilities nor equity. 為啥timing和amount都不確定，DTL既不認(rèn)為是負(fù)債也不認(rèn)為是權(quán)益？
6 When both the timing and amount of tax payments are uncertain, analystsshould treat deferred tax liabilities as:A equity.B liabilities.C neither liabilities nor equity.Q6為啥timing和amount都不確定，DTL既不認(rèn)為是負(fù)債也不認(rèn)為是權(quán)益？
32 Which of the following is a required financial statement disclosure for long lived intangible assets under US GAAP? A The useful lives of asset B The reversal of impairment losses C Estimated amortization expense for the next five fiscal year 32 C is correct. Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS. 1)這一題A選項(xiàng)（useful lives of assets)不需要披露嗎？ 2)B選項(xiàng)是只考慮了自用情況下不能回轉(zhuǎn)嗎？如果是出售的話是要披露reversal of impairment losses嗎？ 3）C選項(xiàng)是對(duì)于長(zhǎng)期無(wú)形資產(chǎn)都要披露next five year的攤銷(xiāo)金額嗎？
這個(gè)題沒(méi)聽(tīng)懂，記得基礎(chǔ)班的時(shí)候老師不是這么講的呢，是一年年算的，這里三次方有點(diǎn)不懂，老師可以再細(xì)講下這個(gè)題嗎
老師好，我還是沒(méi)明白，為什么債券到期，要還1000元呀
4 Analysts should treat deferred tax liabilities that are expected to reverse as:A equity.B liabilities.C neither liabilities nor equity. 1）為什么DTL未來(lái)逆轉(zhuǎn)視為負(fù)債？ 2）為什么DTL不逆轉(zhuǎn)視為權(quán)益？ 3）DTL本身在資產(chǎn)負(fù)債表上嗎？ 4）DTL本身就屬于資產(chǎn)負(fù)債表的負(fù)債科目嗎？
31 According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for: A fair value. B impairment loss. C amortization rate. 31 A is correct. IFRS do not require fair value of intangible assets to be disclosed. 關(guān)于long-lived assets折舊攤銷(xiāo)和減值、Investment property需要披露哪些有總結(jié)嗎？基礎(chǔ)課沒(méi)有講，但是課后題有很多道有涉及
老師，這個(gè)C選項(xiàng)沒(méi)聽(tīng)懂
老師請(qǐng)問(wèn)這里的三十萬(wàn)股就是百分之四可轉(zhuǎn)債轉(zhuǎn)成股票后的股數(shù)嗎？直接計(jì)入分母就可以了呀？
程寶問(wèn)答
