請問，這個固定費用覆蓋度，分子上的lease payment應(yīng)該是企業(yè)作為lessor收到的租金吧？分母的應(yīng)該是企業(yè)作為lessee付出去的租金吧？這兩個不是同一個東西
計算時，actual gain為什么不考慮呢？
為什么c不對呢？
老師這題怎么計算 麻煩講的詳細(xì)一點
老師，我按照教材將數(shù)值帶入得到答案可以嗎？
29 The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: A carrying amount. B carrying amount adjusted for impairment. C historical cost net of accumulated depreciation. 29 A is correct. The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation. 這一題有點和減值搞混了，IFRS下Revaluation model減值是carrying amount減去recoverable amount, gain or loss是sales proceeds減去carrying amount，如果一個設(shè)備發(fā)生減值之后，再把它賣掉，產(chǎn)生的gain or loss就是sales proceeds減去現(xiàn)在的carrying value（減值之后的carrying value，也就是減值之前的carrying value-recoverable amount），我的理解對嗎？
8 Under US GAAP, when assets are acquired in a business combination, goodwillmost likely arises from:A contractual or legal rights.B assets that can be separated from the acquired company.C assets that are neither tangible nor identifiable intangible assets8 C is correct. Under both International Financial Reporting Standards (IFRS)and US GAAP, if an item is acquired in a business combination and cannot berecognized as a tangible asset or identifiable intangible asset, it is recognized asgoodwill. Under US GAAP, assets arising from contractual or legal rights andassets that can be separated from the acquired company are recognized separately from goodwill.在美國準(zhǔn)則下的這句話是什么意思？
難道delivery cost不應(yīng)該也像storage cost具體問題具體分析嗎？ 也分可銷售和不可銷售兩種情況
老師，F(xiàn)IFO和LIFO都是假設(shè)inventory價格越來越高么？所以在FIFO中導(dǎo)致COGS被低估，Earings被高估。LIFO中，inventory小于currentcost。但現(xiàn)實里inventory應(yīng)該是有高有低吧？如果inventory價格越來越低，那以上結(jié)論就不成立了嗎？
不太理解為什么不選c
老師，您好，請問這里的6%指的是什么呀
老師請問這個知識點是這個章節(jié)講的內(nèi)容嗎？感覺這一節(jié)課的內(nèi)容有點不太合理誒，有些后面長期資產(chǎn)的內(nèi)容放到這里，直接從百分之80的命中率降到40這有點打擊自信心了吧
2 In early 2018 Sanborn Company must pay the tax authority €37,000 on theincome it earned in 2017. This amount was recorded on the company’s 31December?2017 financial statements asA taxes payable.B income tax expense.C a deferred tax liability.這一題為啥B不對？
請解釋一下這道題，謝謝～
請解釋一下這道題，謝謝
程寶問答
金程問答