為什么問ending inventory 就是在問哪個是可以資本化的？這兩者怎么聯(lián)系起來的？如果問那個是beginning inventory是不是就是在問哪個是可以費用化的？
請問下B為啥不對？
請解釋一下這道題的應付賬款的周轉天數的計算，謝謝～
老師，Inventory cost 就是Product cost嗎？
反稀釋eps如果等于基本eps這種情況下，財報應該披露哪一個數據？
老師請問這里的multi-stepformat是不是就是之前說的SEC里面規(guī)定的小計的概念呀？
請問如果存貨的減值直接在b/s中調整賬面價值，那為什么需要contra?account呢？
請問R&D的費用資本化是記錄在B/S的哪個科目下呢？
C為啥不對？
請解釋一下這道題～
為什么這道題可以用COGS代替Purchase
這道題負債是負號，那如果要計算的話，Income expense = tax payable + Liability 是加正數，還是減負數?。?考試時候出這樣的題，怎么去判斷這些正負號怎么用呢？
43 Jordan’s response about the financial statement impact of Alpha’s decision t capitalise the cost of its new computer system is most likely correct with respect to: A lower net income. B lower total assets. C higher cash flow from operating activities 43 C is correct. The decision to capitalise the costs of the new computer system results in higher cash flow from operating activities; the expenditure is reported as an outflow of investing activities. The company allocates the capitalise amount over the asset’s useful life as depreciation or amortisation expense rather than expensing it in the year of expenditure. Net income and total assets are higher in the current fiscal year 我AB選項都能理解： A：資本化之后，（相比費用化）資本化下的NI更高； B：資本化了，total assets是更高的； C：資本化，資金是CFI流出，不是CFO流出，CFO為啥會變高？
36 A company is most likely to: A use a fair value model for some investment property and a cost model for other investment property. B change from the fair value model when transactions on comparable proper- ties become less frequent. C change from the fair value model when the company transfers investment property to property, plant, and equipment. 36 C is correct. A company will change from the fair value model to either the cost model or revaluation model when the company transfers investment property to property, plant, and equipment. 確認一下A選項，投資性房地產要么都用fair value要么都用cost model，不能一些用fair value一些用cost model對嗎？
28 The impairment of intangible assets with finite lives affectA the balance sheet but not the income statement.B the income statement but not the balance sheet.C both the balance sheet and the income statement.28 C is correct. The carrying amount of the asset on the balance sheet is reduceby the amount of the impairment loss, and the impairment loss is reported onthe income statement.有形資產減值也是同時影響B(tài)/S和I/S這兩張表嗎？
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